The following totals for the month of April were taken from the payroll records of Marigold Corp.. Salaries $93600 FICA taxes withheld 7160 Income taxes withheld 19500 Medical insurance deductions 3500 Federal unemployment taxes 250 State unemployment taxes 1680 The entry to record the accrual of federal unemployment tax would include a

credit to Federal Unemployment Taxes Payable for $250.

debit to Federal Unemployment Taxes Expense for $250.

credit to Payroll Tax Expense for $250.

debit to Federal Unemployment Taxes Payable for $250.