According to a summary of the payroll of Scotland Company, $450.000 w e withheld was $8,000. Als, $15,000 was s et tote (5.4%) and federal ( t to the 60% so tax and $500,000 was subject to the 1. Med Federal income tax %) employment to the entry to recorded parts would include a a. debit to SUTA Payable of $18.900 b. credit to SUI Payable of $18,900 c. debit to SUTA Payable of $810 d. credit to SUTA Payable of $810