Gross earnings for the pay period are $100,000. Required payroll deductions are: Social Security $6,700 Medicare $1,450 Federal Income tax $18,000 and State income tax $3,850. The journal entry to record wages paid includes a:

Multiple Choice

$100,000 credit to Salaries and Wages Payable.

$6,700 debit to FICA Payable.

$100,000 debit to Salaries and Wages Expense.

$70,000 debit to Salaries and Wages Expense.