Here are the payroll data for the employees

Federal witholding tax payable $6,000

FICA taxes payable, employee $3200

State witholding tax payable, 2000

Salaries Payable 50,000

What is included in the journal entry necessary to record these employee payroll data?

According to the text the answer is to credit salaries payable for 50,000. I am not understanding why, my first reaction was to debit payroll expense for 50,000.

Thank you.