The following totals for the month of April were taken from the payroll records of Oriole Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $134400 10280 28000 5000 360 2420 The entry to record the accrual of federal unemployment tax would include a credit to Federal Unemployment Taxes Payable for $360. O debit to Federal Unemployment Taxes Payable for $360. O debit to Federal Unemployment Taxes Expense for $360. O credit to Payroll Tax Expense for $360