The following totals for the month of June were taken from the payroll register of Sheridan Company.

The following totals for the month of June were taken from the payroll register of Sheridan Company. Salaries and wages $79300 FICA taxes withheld 6129 Income taxes withheld 18100 Medical insurance deductions 3000 Federal unemployment taxes 590 State unemployment taxes 4300 The entry to record the payroll Tax Expense would include a debit to Salaries and Wages Payable. debit to Federal Unemployment Taxes Expense. debit to Payroll Tax Expense. credit to Payroll Tax Expense.