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

Salaries	$24,000
FICA taxes withheld	1,100
Income taxes withheld	5,000
Medical insurance deductions	900
Federal unemployment taxes	64
State unemployment taxes	432

The entry to record the accrual of federal unemployment taxes would include a

Question 32 options:

1)	credit to Federal Unemployment Taxes Payable for $64.

2)	debit to Federal Unemployment Taxes Payable for $64

3)	debit to Federal Unemployment Taxes Expense for $64.

4)	credit to Payroll Tax Expense for $64.