13. The following totals for the month of April were taken from the payroll records of Noll Company. Salaries $120,000 9,180 25,000 4,500 320 FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes The journal entry to record the monthly payroll on April 30 would include a A) debit to Salaries and Wages Expense for $120,000. B) credit to Salaries and Wages Payable for $120,000. C) debit to Salaries and Wages Payable for $120,000. D) debit to Salaries and Wages Expense for $81,320 2,160