The following totals for the month of April were taken from the payroll records of Sunland Service Company. Salaries FICA taxes withheld $94000 7191 Income taxes withheld 19600 Medical insurance deductions 3525 Federal unemployment taxes 250 State unemployment taxes 1692 The entry to record accrual of employer's payroll taxes would include a O credit to FICA Taxes Payable for $14382. O debit to Payroll Tax Expense for $9133. O debit to Payroll Tax Expense for $1942. O credit to Payroll Tax Expense for $1942.