Sierra Blanca Co. is required to match $82.620 for its portion of FICA and $8,460 for federal and state unemployment taxes. The entry to record Sierra Blanca's payroll taxes includes: Multiple Choice debit to Payroll Tax Expense for $91,080. credit to Payroll Tax Expense for $91,080. debit to FICA Payable for $82,620. O debit to Unemployment Tax Payable of $8,460.