The following totals for the month of April were taken from the payroll records of Novak Corp... Salaries $146400 FICA taxes withheld 11200 Income taxes withheld 30500 Medical insurance deductions 5500 Federal unemployment taxes 390 State unemployment taxes 2640 The entry to record the accrual of federal unemployment tax would include a O debit to Federal Unemployment Taxes Payable for $390. O credit to Federal Unemployment Taxes Payable for $390. O debit to Federal Unemployment Taxes Expense for $390. O credit to Payroll Tax Expense for $390