The following totals for the month of June were taken from the payroll register of Xenos Company: $14,000 1,050 Salaries expense Social security and Medicare taxes withheld Federal income taxes withheld Retirement savings Salaries subject to federal and state unemployment taxes of 6.2% 2,800 500 5,000 The entry to journalize the accrual of employer's payroll taxes would include a O a. credit to Social Security and Medicare Tax Payable for $2,100. O b. debit to Payroll Tax Expense for $1,360. O c. debit to Payroll Tax Expense for $1,050. O d. debit to Payroll Tax Expense for $310