The following totals for the month of March were taken from the payroll records of Windsor, Inc. Salaries $232200 FICA taxes withheld 17765 Income taxes withheld 51100 Medical insurance deductions 3365 Federal unemployment taxes 1860 State unemployment taxes 11600

The entry to record accrual of employers payroll taxes would include

a debit to FICA Taxes Payable for $17765.

credit to Payroll Tax Expense for $31225.

debit to Payroll Tax Expense for $31225

debit to Payroll Tax Expense for $82325