The following totals for the month of March were taken from the payroll records of Kern Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $270,000 20,655 59,400 3,915 2,160 13,500 1) debit to Payroll Tax Expense for $36,315 2) debit to Payroll Tax Expense for $95,715 3) debit to FICA Taxes Payable for $20,655. 4) credit to Payroll Tax Expense for $36,315