The following totals for the month of April were taken from the payroll records of Marin Company. Salaries $148800 FICA taxes withheld 11380 Income taxes withheld 31000 Medical insurance deductions 5600 Federal unemployment taxes 400 State unemployment taxes 2680 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $14460. debit to Payroll Tax Expense for $3080. O credit to FICA Taxes Payable for $22760. credit to Payroll Tax Expense for $3080