The following totals for the month of May were taken from the payroll register of EarlKeen Co: Salaries $12,000 FICA taxes withheld (Medicare and social security) 1800 Income taxes withheld 2,500 Medical insurance deductions Federal unemployment taxes 52 State unemployment taxes 225 The entry to record the accrual of the employer's payroll taxes would include a credit to Payroll Tax Expense for $277 debit to Payroll Tax Expense for $1.077 debit to Payroll Tax Expense for $4,027 debit to FICA Taxes Payable for $1.600