The following totals for the month of April were taken from the payroll register of Kirk Company. The entry to record accrual of Kirk Company's payroll taxes would include a debit to Payroll Tax Expense for $1, 534. debit to Payroll Tax Expense for $1, 434 credit to FICA Taxes Payable for $1, 534 credit to Payroll Tax Expense for $1, 534