The following totals for the month of April were taken from the payroll register of Magnum Company.

Salaries	$12,000
FICA taxes withheld	900
Income taxes withheld	2,500
Medical insurance deductions	450
Federal unemployment taxes	32
State unemployment taxes	216

The entry to record accrual of employer's payroll taxes would include a

a.debit to Payroll Tax Expense for $248

b.debit to FICA Taxes Payable for $1,800

c.debit to Payroll Tax Expense for $1,148

d.credit to Payroll Tax Expense for $248