The following totals for the month of April were taken from the payroll records of Marin Company. Salaries $122400 FICA taxes withheld 9360 Income taxes withheld 25500 Medical insurance deductions 4600 Federal unemployment taxes 330 State unemployment taxes 2200 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $11890. debit to Payroll Tax Expense for $2530. O credit to FICA Taxes Payable for $18720. O credit to Payroll Tax Expense for $2530