Answer:
(D) a credit to FICA - OASDI Tax Payable
Explanation:
The journal entry to record the employer payroll expense is shown below:
Payroll tax expense A/c Dr XXXXX
       To FICA - OASDI Tax payable A/c XXXXX
(Being payroll expense is recorded)
Since we have to record the expense so we debited the payroll expense account and credited the respective account to whom the entry is to be made i.e FICA - OASDI Tax Payable
