According to the accountant of Oriole Inc., its payroll taxes for the week were as follows: $150.00 for FICA taxes, $15.00 for federal unemployment taxes, and $105.00 for state unemployment taxes. Journalize the entry to record the accrual of the payroll taxes. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit