Current Attempt in Progress The following totats for the month of Aprii were taken from the payroll records of Sage Hill Company. The journal entry to record the monthly payroll on April 30 would include a credit to Salaries and Wages Payable for $95400. debit to Salaries and Wages Payable for $95400. debit to Salaries and Wages Expense for $95400. debit to Salaries and Wages Expense for $63300