The following totals for the month of April were taken from the payroll records of Novak Corp..

Salaries	$146400
FICA taxes withheld	11200
Income taxes withheld	30500
Medical insurance deductions	5500
Federal unemployment taxes	390
State unemployment taxes	2640

The entry to record the accrual of federal unemployment tax would include a

debit to Federal Unemployment Taxes Expense for $390.

credit to Federal Unemployment Taxes Payable for $390.

credit to Payroll Tax Expense for $390.

debit to Federal Unemployment Taxes Payable for $390.