You are the accountant for the employer. The employer has only one employee. This is the payroll for the week ended January 31, 2022. All payroll taxes must be paid to the IRS on February 15, 2022. The payroll information is as follows:

Maximum annual salary subject to FICA 2022 is $147,000.

FICA Tax Rate: 7.65%.

Self-employment tax rate: 15.30%.

Total weekly salary: $22,000 (total for 1 employee; all subject to FICA tax).

F.I.T. (Federal Income Tax withheld from employee's paycheck): $3,000.

FICA TAX (withheld from employee's paycheck): needs to be calculated.

Question: For the employers accounting records, which of the following correctly recognizes the employers FICA tax that the employer itself must pay in addition to what was withheld from employee paycheck?

Credit FICA Tax Payable $3,366.00 Debit FICA Tax Expense $1,683.00 Debit FICA Tax Payable $1,683.00 Credit FICA Tax Expense $1,683.00 None of the other choices are correct.