The following totals for the month of April were taken from the payroll records of Sheridan Company.
FICA taxes withheld 7710
Income taxes withheld 21000
Medical insurance deductions 3800
Federal unemployment taxes 270
State unemployment taxes 1810
The entry to record the accrual of federal unemployment tax would include a
A)debit to Federal Unemployment Taxes Expense for $270.
B)credit to Federal Unemployment Taxes Payable for $270.
C)credit to Payroll Tax Expense for $270.
D)debit to Federal Unemployment Taxes Payable for $270.