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The following totals for the month of April were taken from the payroll register of Sunland Company. The enty to recorc the acecal of fechminemployment raxerwould includea crecit:o HavrollTitu Eugeise fors312 The entry to record the accrual of federal unemployment taxes would include a credit to Payroll Tax Expense for \$312. debit to Federal Unemployment Taxes Expense for $312. credit to Federal Unemployment Taxes Payabie for $312. debit to Federal Unemployment Taxps Payable for $312