The following totals for the month of April were taken from the payroll records of Teal Mountain Company Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $139200 10650 29000 5200 370 2510 The entry to record accrual of employer's payroll taxes would include a credit to FICA Taxes Payable for $21300. credit to Payroll Tax Expense for $2880. debit to Payroll Tax Expense for $13530. debit to Payroll Tax Expense for $2880