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 the accrual of federal unemployment tax would include a credit to Federal Unemployment Taxes Payable for $132. debit to Federal Unemployment Taxes Expense for $432. credit to Payroll Tax Expense for $432. debit to Federal Unemployment Taxes Payable for $432