Multiple Choice Question 115 The following totals for the month of April were taken from the payroll records of Kingbird Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $144000 11020 30000 5400 380 2590 The entry to record accrual of employer's payroll taxes would include a credit to FICA Taxes Payable for $22040. credit to Payroll Tax Expense for $2970. debit to Payroll Tax Expense for $2970. debit to Payroll Tax Expense for $13990