The following totals for the month of April were taken from the payroll records of Wildhorse Co.. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $97200 7435 21400 3900 780 4900 The entry to record accrual of employer's payroll taxes would include a O debit to Payroll Tax Expense for $13115. credit to Payroll Tax Expense for $13115. O credit to FICA Taxes Payable for $5680. credit to Payroll Tax Expense for $5680.