The following totals for the month of April were taken from the payroll records of Tamarisk Company Salaries FICA taxes withheld $136800 10470 28500 Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 5100 360 2460 The entry to record accrual of employer's payroll taxes would include a Odebit to Payroll Tax Expense for $2820, O credit to Payroll Tax Expense for $2820 O debit to Payroll Tax Expense for $13290, O credit to FICA Taxes Payable for $20940