The following totals for the month of June were taken from the payroll register of Swifty Company. Salaries and wages $79600 FICA taxes withheld 6141 Income taxes withheld 18100 Medical insurance deductions 2900 Federal unemployment taxes 570 State unemployment taxes 4100 The entry to record accrual of Swifty's Companys payroll taxes would include a

debit to Payroll Tax Expense for $10811.

credit to Payroll Tax Expense for $10811.

credit to Payroll Tax Expense for $4670.

credit to FICA Taxes Payable for $4670.