During March, Wolfpack Corporation's employees earned salaries totaling $200,000. Withholdings related to these salaries were as follows: FICA tax, $16,000 Federal income tax, $40,000 State income tax, $24,000 Taxes withheld in March will be paid to the proper tax agency in April. Required: Answer the following two questions. Note: Do not include decimals or cents in your response. Question #1: The entry to record the payment of salaries on March 31 should include a debit to the 'Salaries Expense" account for how much? Answer: $ Question #2: The entry to record the payment of salaries on March 31 should include a credit to the "Cash" account for how much? Answer: $