The following totals for the month of April were taken from the payroll records of Kingbird Company.

Salaries	$88800
FICA taxes withheld	6790
Income taxes withheld	18500
Medical insurance deductions	3300
Federal unemployment taxes	240
State unemployment taxes	1600

The entry to record accrual of employers payroll taxes would include a

credit to FICA Taxes Payable for $13580.

debit to Payroll Tax Expense for $1840.

credit to Payroll Tax Expense for $1840.

debit to Payroll Tax Expense for $8630.