ASAP 1 question easy thumbs up will be much appreciated

The following totals for the month of April were taken from the payroll records of Teal Mountain Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $110400 8450 23000 4100 290 1990 The entry to record accrual of employer's payroll taxes would include a credit to FICA Taxes Payable for $16900. debit to Payroll Tax Expense for $10730. debit to Payroll Tax Expense for $2280. credit to Payroll Tax Expense for $2280