Assume the following payroll information for Jane Smith: Gross Pay $10,000 Income tax $2,500 FICA Social Security $620 FICA Medicare $145 What is included in the journal entry to record the employer amounts of the payroll? Assume gross salary maximums have not been reached.

FICA Medicare taxes payable $620

FICA Medicare taxes payable of $290

Employer portion of income tax $2,500

• What is included in the journal entry to record the employer amounts of the payroll? Assume gross salary maximums have not been reached.

• FICA Medicare taxes payable $620

• FICA Medicare taxes payable of $290

• Employer portion of income tax $2,500