Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $120,000 9.180 25,000 4.500 0.160 1) credit to Federal Unemployment Taxes Payable for $320. 2) debit to Federal Unemployment Taxes Expense for $320. 3) credit to Payroll Tax Expense for $320. 4) debit to Federal Unemployment Taxes Payable for $320