A firm has the following monthly payroll for April 2016: Total salaries $180,000 Salaries subject to FICA-Social Security taxes (6.2%) 180,000 Salaries subject to FICA-Medicare taxes (1.45%) 180,000 Salaries subject to SUTA tax (5.4%) 32,000 Salaries subject to FUTA tax (0.8%) 32,000 Income taxes withheld 19, 200 Health Insurance withheld 1, 800 Prepare the journal entries on April 20 to record: Accrual of the monthly payroll. Accrual of employer's payroll taxes