Salanes $10,000 FICA taxes withheld 750 Income taxes withheld 2,000 Medical insurance deductions Unemployment taxes The entry to record accrual of employer's payroll taxes would include a credit to Payroll Tax Expense for $420 debit to Payroll Tax Expense for $1.170 debit to Payroll Tax Expense for $1620 debit to FICA Taxes Payable for $1.500 Question 21