The following totals for the month of April were taken from the payroll register of Magnum Company: The entry to record the accrual of the employer's payroll taxes would include a a. debit to Payroll Tax Expense for $1,170 b. debit to FICA Taxes Payable for $1,500 c. credit to Payroll Tax Expense for $420 d. debit to Payroll Tax Expense for $1,620