View Policies Current Attempt in Progress The following totals for the month of April were taken from the payroll records of Larkspur Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $117600 9000 24500 4400 310 2120 The entry to record accrual of employer's payroll taxes would include a O debit to Payroll Tax Expense for $11430. O credit to Payroll Tax Expense for $2430. debit to Payroll Tax Expense for $2430. O credit to FICA Taxes Payable for $18000