The following totals for the month of April were taken from the payroll records of Bramble Corp..

Salaries $88200

FICA taxes withheld 6745

Income taxes withheld 19400

Medical insurance deductions 3500

Federal unemployment taxes 710

State unemployment taxes 4400

The entry to record the accrual of federal unemployment tax would include a:

1)credit to Payroll Tax Expense for $710.

2)credit to Federal Unemployment Taxes Expense for $710.

3)debit to Federal Unemployment Taxes Payable for $710.

4)credit to Federal Unemployment Taxes Payable for $710.