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

None of the above