Which of the following statements is false relating to payroll taxes? A) When recording the payroll entry, the credit to wages payable is usually more than the debit to wages expense. B) FICA (social security) tax is a matching tax with the employer. C) Income taxes withheld from employees paychecks are liabilities of the employer. D) When the salaries expense entry is recorded, the credit to cash will be for less than the debit to salaries expense. E) Two of the above statements are false.