The following totals for the month of April were taken from the payroll records of Metz Company Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 1) debit to Payroll Tax Expense for $12.105. O2) credit to Payroll Tax Expense for $12,105. 3) credit to FICA Taxes Payable for $5.220. 4) credit to Payroll Tax Expense for $5,220