pleass help, DO NOT do it if you dont know it. thanks

Question 5 of 31 -/3.88 The following totals for the month of April were taken from the payroll records of Shamrock Company, Salaries $129600 FICA taxes withheld 9910 Income taxes withheld 27000 Medical insurance deductions Federal unemployment taxes 350 State unemployment taxes 2330 4900 The entry to record accrual of employer's payroll taxes would include a credit to FICA Taxes Payable for $19820 debit to Payroll Tax Expense for $12590 debit to Payroll Tax Expense for $2680, credit to Payroll Tax Expense for $2680