The following totals for the month of april were taken from the payroll register of durbin company. salaries$12,000social security and medicare taxes withheld550employees federal income taxes withheld2,500medical insurance deductions450federal unemployment taxes32state unemployment taxes216the journal entry to record the payroll tax expense on april 30 would include aa. debit to fica taxes payable for $550.b. debit to payroll tax expense for $798.c. debit to salaries payable for $8,252.d. credit to salaries payable for $8,500.