311)

The following totals for the month of April were taken from the payroll records of Bramble Corp..

Salaries$117600

FICA taxes withheld9000Income taxes withheld24500

Medical insurance deductions4400Federal unemployment taxes310State unemployment taxes2120

The journal entry to record the monthly payroll on April 30 would include a

A)credit to Salaries and Wages Payable for $117600.

B)debit to Salaries and Wages Expense for $117600.

C)debit to Salaries and Wages Payable for $117600.

D)debit to Salaries and Wages Expense for $79700.

I think it is B but I am not sure.