Which of the following statements is TRUE? a) The entry to record the employer's payroll taxes usually includes credits to the liability accounts for FICA (OASDI and HI), FUTA, and SUTA taxes. b) The employer's payroll tax expenses are recorded by all employers at the time these taxes are actually paid. c) d) FICA Taxes Payable-OASDI is a liability account debited for the employer's portion of the FICA tax. Since the credit against the FUTA tax (for SUTA contributions) is made on Form 940, the employer's payroll tax entries should include the FUTA tax at the gross amount (6.0%)