Jack, an employee of Desert Sky, Inc., has gross salary for May of $7,000. The entire amount is under the OASDI limit of $118,500 and thus subject to FICA. He is also subject to federal income tax at a rate of 21%. Which of the following is a part of the journal entry for accrual of the employer payroll taxes? (Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.) Jack's income to date exceeds the FUTA and SUTA tax income limits O A. credit to Salaries Payable for $7,000 O B. debit to Employee Income Taxes payable of $1,470 O C. credit to FICA—Medicare Taxes Payable of $102 OD. debit to Cash for $5,135