The payroll register of Seaside Architecture Company indicates $870 of social security and $217 of Medicare tax withheld on total salaries of $14,500 for the period. Assume earnings subject to state and federal unemployment compensation taxes are $5,250 at the federal rate of 0.8% and state rate of 5.4%. The journal entry to record the payroll tax expense for the period would include A. credit to Federal Unemployment Tax Payable $42 B. debit State Unemployment Tax Payable $283.50 C. credit payroll tax expense $1,412.50 D. debit Social Security Tax Payable $870.00