Mary Ehrat, an employee of Sheffield Company, has gross earnings for the month of October of $8200. FICA taxes are 7.65% of gross earnings, federal income taxes amount to $1250 for the month, state income taxes are 2% of gross earnings, and Mary authorizes voluntary deductions of $10 per month to the United Fund. What is the net pay for Mary Ehrat? O $6312.70 $6158.70 $6322.70 O $6148.70 FICA Taxes Payable was credited for $27700 in the entry when Concord Company recorded payroll. When Concord Company records employer's payroll taxes, FICA Taxes Payable should be credited for: $0. $27700. $55400. O some other amount. The following totals for the month of April were taken from the payroll register of Oriole Company. Salaries and wages $72300 FICA taxes withheld 5511 Income taxes withheld 15800 2690 Medical insurance deductions Federal unemployment taxes State unemployment taxes 183 1288 The entry to record accrual of Oriole Company's payroll taxes would include a debit to Payroll Tax Expense for $1471. debit to Payroll Tax Expense for $6982. credit to FICA Taxes Payable for $10289. O credit to Payroll Tax Expense for $1471