Assume the following payroll information for Jane Smith: Gross Pay $3,500.00 Income tax $875.00 FICA Social Security $217.00 FICA Medicare $50.75 What is included in the journal entry to record the employer amounts of the payroll? Assume gross salary maximums have not been reached. https://www.ssa.govews/press/factsheets/colafacts2020.pdf O FICA Medicare taxes payable $50.75 O FICA Medicare taxes payable of $217 O Employer portion of income tax $875 O None of the above