The following totals for the month of April were taken from the payroll records of Sheridan Company.

Salaries $100800

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.