The following totals for the month of April were taken from the payroll records of Sage Hill Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $127200 9730 26500 4800 340 2290 The entry to record accrual of employer's payroll taxes would include a O credit to Payroll Tax Expense for $2630. O debit to Payroll Tax Expense for $12360. credit to FICA Taxes Payable for $19460. O debit to Payroll Tax Expense for $2630.