Skin: The Human B... The Integumentary... PB 5.1 Layers of the Ski... Skin (Integumentar Citat To journalize the employer's payroll taxes, we need to credit all of the following accounts EXCEPT Oa. Payroll Taxes Expense. Ob. FUTA Tax Payable. Oc. Medicare Tax Payable. Od. Social Security Tax Payable