The following totals for the month of June were taken from the payroll register of Young Company: Salaries expense $15,000 Social security and Medicare taxes withheld 1,125 Income taxes withheld 3,000 Retirement savings 500 Salaries subject to federal and state unemployment taxes of 6.2% 4,000 The entry to record the accrual of the employer's payroll taxes would include a debit to a. Payroll Tax Expense for $2,498 b. Payroll Tax Expense for $3,000 c. Social Security and Medicare Tax Payable for $2,250 d. Payroll Tax Expense for $1,373