The following totals for the month of April were taken from the payroll records of Sage Hill Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $98400 7530 20500 3700 260 1770 The entry to record accrual of employer's payroll taxes would include a O debit to Payroll Tax Expense for $2030. O credit to Payroll Tax Expense for $2030. O debit to Payroll Tax Expense for $9560. O credit to FICA Taxes Payable for $15060