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Jackson Autos has one employee. As of March 30, their employee had already earned $6,300. For the pay period ending April 15, their employee earned an additional $2,000 of gross wages. Only the first $7,000 of annual earnings are subject to FUTA of 0.6% and SUTA of 5.4%. The journal entry to record the employer's unemployment payroll taxes for the period ending April 15, would be

A) payroll taxes expense: 80.60

Federal unemployment tax payable: 10.40

State Unemployment Tax Payable: 70.20

B) payroll taxes expense: 42.00

Federal unemployment tax payable: 4.20

State Unemployment Tax Payable: 37.80

C) payroll taxes expense: 79.80

Federal unemployment tax payable: 42.00

State Unemployment Tax Payable: 37.80