The following totals for the month of April were taken from the payroll records of Blossom Company. $141600 10830 29500 Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 5300 380 2550 The entry to record the accrual of federal unemployment tax would include a credit to Payroll Tax Expense for $380. debit to Federal Unemployment Taxes Payable for $380. debit to Federal Unemployment Taxes Expense for $380. O credit to Federal Unemployment Taxes Payable for $380