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

The entry to record the accrual of federal unemployment taxes would include a

debit to Federal Unemployment Taxes Payable for $$600.$

credit to Federal Unemployment Taxes Expense for $$600.$

credit to Payroll Tax Expense for $$600.$

credit to Federal Unemployment Taxes Payable for $$600.$