The following totals for the month of April were taken from the payroll register of Vaughn Company. Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $73300 5500 16000 2750 187 1286 The entry to record accrual of Vaughn Company's payroll taxes would include a debit to Payroll Tax Expense for $1473. debit to Payroll Tax Expense for $6973. credit to FICA Taxes Payable for $10500. credit to Payroll Tax Expense for $1473