The following totals for the month of April were taken from the payroll register of Swifty Company. $60000 4590 15000 Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 2700 360 3240 The entry to record accrual of Swifty Company's payroll taxes would include a O debit to Payroll Tax Expense for $3600 O debit to Payroll Tax Expense for $8190. O credit to FICA Taxes Payable for $9180 O credit to Payroll Tax Expense for $3600