Exercise 10-07 According to the accountant of Cheyenne Corp., its payroll taxes for the week were as follows: $139.50 for FICA taxes, $15.00 for federal unemployment taxes, and $80.00 for state unemployment taxes. Journalize the entry to record the accrual of the payroll taxes. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 10.50.) Account Titles and Explanation Debit Credit