The following totals for the month of April were taken from the payroll records of Vaughn Manufacturing. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $122400 9360 25500 4600 330 2200 The entry to record the accrual of federal unemployment tax would include a O debit to Federal Unemployment Taxes Payable for $330. debit to Federal Unemployment Taxes Expense for $330. credit to Payroll Tax Expense for $330. O credit to Federal Unemployment Taxes Payable for $330