The following totals for the month of April were taken from the payroll register of Magnum Company. Salaries exist10,000 FICA taxes withheld 750 Income taxes withheld 2,000 Medical insurance deductions 450 Unemployment taxes 420 The entry to record accrual of employer's payroll taxes would include a a. debit to FICA Taxes Payable for exist1, 500 b. credit to Payroll Tax Expense for exist420 c. debit to Payroll Tax Expense for exist1, 170 d. debit to Payroll Tax Expense for exist1, 620