The following totals for the month of April were taken from the payroll records of Skysong, Inc.. Salaries $98400 FICA taxes withheld 7530 Income taxes withheld 20500 Medical insurance deductions 3700 Federal unemployment taxes 260 State unemployment taxes 1770 The entry to record the accrual of federal unemployment tax would include a O debit to Federal Unemployment Taxes Expense for $260. O debit to Federal Unemployment Taxes Payable for $260. O credit to Federal Unemployment Taxes Payable for $260. O credit to Payroll Tax Expense for $260