Use the information below to answer the following question. The following totals for the month of April were taken from the payroll register of Main Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal Unemployment Taxes State Unemployment Taxes $15,000 1,150 3,300 600 120 750 The entry to record accrual of employer's payroll taxes would include a Select one: O a. debit to Payroll Tax Expense for $2,020 O b. credit to Payroll Tax Expense for $2,020 O c. credit to Fica Taxes Payable for $870. O d. credit to Payroll Tax Expense for $870.