The following totals for the month of April were taken from the payroll records of Skysong Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $132000 10100 27500 5000 350 2380 The entry to record accrual of employer's payroll taxes would include a O credit to Payroll Tax Expense for $2730. O debit to Payroll Tax Expense for $2730. O debit to Payroll Tax Expense for $12830. O credit to FICA Taxes Payable for $20200