The following totals for the month of March were taken from the payroll records of Sunland Company. Salaries $259200 FICA taxes withheld 19830 Income taxes withheld 57000 Medical insurance deductions 3760 Federal unemployment taxes 2070 State unemployment taxes 13000 The entry to record accrual of employer's payroll taxes would include a Odebit to Payroll Tax Expense for $91900 O credit to Payroll Tax Expense for $34900, debit to FICA Taxes Payable for $19830. O debit to Payroll Tax Expense for $34900