The ledger accounts of Ferbie FrackingInc. for 3/31 includes the following credit balances: FICA TaxesPayable - OASDI (917.83), FICA Taxes Payable - HI (214.65). Employees FIT Payable - ($700.00), FUTA Taxes Payable ($49.12), SUTA Taxes Payable - ($496.09). The entry to deposit their federal payroll tax liability includes a credit to cash of:

a. $1,881.60

b. $2,377.69

c. $1,832.48

d. $2,964.96