30) The following totals for the month of April were taken from the payroll register of Magnum Company Use this information to answer the questions that follow. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $12.000 900 2.500 450 32 216 20. The entry to record accrual of employer's payroll taxes would include a a debit to Payroll Tax Expense for $2.500 b. debit to FICA Taxes Payable for $1,800 c. credit to Payroll Tax Expense for $248 d. debit to Payroll Tax Expense for $1,148