The following totals for the month of March were taken from the payroll records of Kern Company. Salaries $54,000 FICA taxes withheld 4.131 Income taxes withheld 11,880 Medical insurance deductions 783 Federal unemployment taxes 432 State unemployment taxes 2,700 The entry to record accrual of employer's payroll taxes would include a debit to Payroll Tax Expense for $7,263 debit to Payroll Tax Expense for $19,143 O credit to FICA Taxes Payable for $4,131. credit to Payroll Tax Expense for $7.263