The following totals for the month of April were taken from the payroll register of Waterway Company.

Salaries and wages	$100000
FICA taxes withheld	7650
Income taxes withheld	15000
Medical insurance deductions	2700
Federal unemployment taxes	600
State unemployment taxes	5400

The entry to record accrual of Waterway Companys payroll taxes would include a

debit to Payroll Tax Expense for $6000.

debit to Payroll Tax Expense for $13650.

credit to FICA Taxes Payable for $15300.

credit to Payroll Tax Expense for $6000.