Margaret Company had the following totals for the month of December for the payroll records:

Salaries: $30,000

FICA taxes withheld: $2,295

Income taxes withheld: $6,600

Medical insurance deductions: $1,200

The journal entry to record the monthly payroll on April 30 would include a (***PLEASE INCLUDE FULL JOURNAL ENTRY AND EXPLAIN WHY THE ANSWER IS WHAT IT IS):

a) debit to Salaries and Wages Expense for $30,000

b) credit to Salaries and Wages Expense for $30,000

c) debit to Salaries and Wages Payable for $30,000

d) debit to Salaries and Wages Expense for $19,905