The following totals for the month of June were taken from the payroll records of a certain company: Salaries, $100,000 FICA taxes withheld, $7,650 Income taxes withheld, $18,000 Federal unemployment taxes, \$450 State unemployment taxes, $2,100 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $2,550 credit to FICA Taxes Payable for $33,700 credit to Payroll Tax Expense for $7,650 debit to Payroll Tax Expense for $10,200 credit to Payroll Tax Expense for $2,550