The following totals for the month of June were taken from the payroll register of Xenos Company:

Line Item Description	Amount
Salaries expense	$19,000
Social security and Medicare taxes withheld	1,350
Federal income taxes withheld	2,800
Retirement savings	600
Salaries subject to federal and state unemployment taxes of 6.2%	4,000

The entry to journalize the accrual of employers payroll taxes would include a

a.credit to Social Security and Medicare Tax Payable for $1,698.

b.debit to Payroll Tax Expense for $1,598.

c.debit to Payroll Tax Expense for $1,350.

d.debit to Payroll Tax Expense for $248