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 employers payroll taxes would include a

credit to FICA Taxes Payable for $18720.

debit to Payroll Tax Expense for $11890.

credit to Payroll Tax Expense for $2530.

debit to Payroll Tax Expense for $2530.