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12. The following totals for the month of June were taken from the payroll register of Parks Company Salaries and wages $80,000 FICA taxes withheld 6,132 Income taxes withheld 17,600 Medical insurance deductions 3,200 Federal unemployment taxes 640 State unemployment taxes 4,000 The journal entry to record the monthly payroll on June 30 would include a a. debit to Salaries and Wages Expense for $80,000. b. credit to Salaries and Wages Payable for $80,000. c. debit to Salaries and Wages Payable for $80.000. d. debit to Salaries and Wages Expense for $53,068