The following totals for the month of April were taken from the payroll records of Sandhill Service Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $98000 7497 20400 3675 260 1764 The entry to record accrual of employer's payroll taxes would include a O debit to Payroll Tax Expense for $2024. O credit to Payroll Tax Expense for $2024. debit to Payroll Tax Expense for $9521. O credit to FICA Taxes Payable for $14994.