Question 10 The following totals for the month of April were taken from the payroll records of Noll Company. Salaries $60,000 FICA taxes withheld 4,590 Income taxes withheld 12,500 Medical insurance deductions 2,250 Federal unemployment taxes 160 State unemployment taxes 1,080 The entry to record the accrual of federal unemployment tax would include a credit to Federal Unemployment Taxes Payable for $160. debit to Federal Unemployment Taxes Expense for $160. credit to Payroll Tax Expense for $160. debit to Federal Unemployment Taxes Payable for $160