The following totals for the month of April were taken from the payroll records of Windsor, Inc. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $77400 5920 17000 3100 620 3900 The entr to record the accrual of federal unemployment tax would include a O credit to Federal Unemployment Taxes Expense for $620 credit to Federal Unemployment Taxes Payable for $620. O debit to Federal Unemployment Taxes Payable for $620. y Study . O credit to Payroll Tax Expense for $620