The following totals for the month of June were taken from the payroll register of Ford Company. Salaries and wages $40,000 FICA taxes withheld 3,066 Income taxes withheld 8,800 Medical insurance deductions 1,600 Federal unemployment taxes 320 State unemployment taxes 2,000 The entry to record the accrual of federal unemployment taxes would include a credit to Payroll Tax Expense for $320. credit to Federal Unemployment Taxes Expense for $320. debit to Federal Unemployment Taxes Payable for $320. credit to Federal Unemployment Taxes Payable for $320