Urban Fit Corporation paid salaries and wages of $$244,460$ to its employees for the month. Of this amount, $$6,460$ was paid to employees who had already exceeded wages of $$218,280.$ Also, $$74,460$ was paid to employees who had already been paid the SUTA maximum. FICA employee withholdings consist of a social security tax of $6\mathrm{.}20\%$ on the first $$218,280$ earned, plus a Medicare tax of $1\mathrm{.}45\%$ on all wages. Urban Fit pays employer taxes as follows: its required FICA contribution, plus a FUTA tax of $6\mathrm{.}0\%$ on wages up to the SUTA maximum. Of this amount, $5\mathrm{.}4\%$ is payable to the state and $0\mathrm{.}6\%$ is payable to the U$.$S$.$ Treasury. Employee income tax withholding was $$59,500.$ Deductions included: union dues $($in conformity with the union agreement$),$ $$5,100,$ and insurance premiums, $$20,400.$

The journal entry to record payroll tax expense includes

A credit to FICA Taxes Payable account by $$18,301.$

A debit to Salaries Expense account by $$28,501.$

None of the other answers is correct.

A credit to SUTA Taxes Payable account by $$18,301.$