Question 34 The following totals for the month of April were taken from the payroll register of Swifty Company. Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $71400 5514 15800 2640 195 1296 The entry to record the accrual of federal unemployment taxes would include a credit to Payroll Tax Expense for $195. credit to Federal Unemployment Taxes Payable for $195. debit to Federal Unemployment Taxes Payable for $195. debit to Federal Unemployment Taxes Expense for $195