Yams Unlimited has total payroll of $60,000 for the month of September. The unemployment taxes are $4,100 and FICA taxes are $4,590. What is the journal entry Yams should record for the payroll taxes? Debit Salaries expense for $60,000 Credit Salaries payable for $60,000 Debit Salaries expense for $68,690 Credit Unemployment taxes payable for $4,100 Credit FICA taxes payable for $4,590 Credit Salaries payable for $60,000 Debit Payroll tax expense for $8,690 Credit Unemployment taxes payable for $4,100 Credit FICA taxes payable for $4,590 Debit Unemployment taxes payable for $4,100 Debit FICA taxes payable for $4,590 Credit Payroll tax expense for $8,690