The following totals for the month of April were taken from the payroll records of Ivanhoe Service Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions. Federal unemployment taxes State unemployment taxes $86000 6579 17900 3225 230 1548 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $8357. debit to Payroll Tax Expense for $1778. credit to FICA Taxes Payable for $13158. credit to Payroll Tax Expense for $1778