The following totals for the month of April were taken from the payroll records of Shamrock Company.

Salaries

FICA taxes withheld $7710$

Income taxes withheld $21000$

Medical insurance deductions $3800$

Federal unemployment taxes $270$

State unemployment taxes $1810$

The entry $to$ record accrual $of$ employer's payroll taxes would include $a$

$$ debit to Payroll Tax Expense for $$9790.$

debit to Payroll Tax Expense for $$2080.$

credit to FICA Taxes Payable for $$15420.$

credit to Payroll Tax Expense for $$2080.$