The ledger accounts of Ferbie Fracking Inc. for March 31 of the current year includes the following credit balances: FICA Taxes Payable - OASDI ($917.83)*, FICA Taxes Payable - HI ($214.65)*, Employees FIT Payable - ($700.00), FUTA Taxes Payable - ($49.12), SUTA Taxes Payable - ($496.09). *Hint: Both employee and employer shares of OASDI and HI are reflected in the general ledger accounts. The entry to deposit their 941 payroll tax liability includes a credit to cash of: a. $2,377.69. b. $1,832.48. c. $2,964.96. d. $1,881.60