1. A. B. C. D. A debit to the Payroll Tax Expense account means: The employer's payroll taxes have increased The employer's payroll taxes have decreased Both the employer's and the employee's payroll taxes have increased The employer's and employee's payroll taxes have not changed 2. A. B. C. D. Which of the following statements is true? Payroll Tax Expense increases on the credit side of the account FICA Medicare Payable increases with a credit Federal Income Tax Withholding Payable decreases with a credit Employee Payroll Taxes withheld are recorded in Payroll Tax Expense