The following totals for the month of April were taken from the payroll records of Tamarisk Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $108000 8260 22500 4100 290 1940 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $2230. credit to Payroll Tax Expense for $2230. credit to FICA Taxes Payable for $16520. debit to Payroll Tax Expense for $10490