need help with these two questions

The following totals for the month of March were taken from the payroll records of Kern Company Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $270,000 20.655 59,400 3.915 2.160 13.500 1) debit to Salaries and Wages Expense for $170.370. 2) debit to Salaries and Wages Payable for $186.030. 3) debit to Salaries and Wages Payable for $170.370. 4) credit to Cash for $170.370 Save Question 4 (1 point) Winrow Company received proceeds of $754,000 on 10-year, 8% bonds issued on January 1, 2016. The bonds had a face value of $800,000, pay interest annually on December 31st, and have a call price of 101. Winrow uses the straight-line method of amortization. What is the amount of interest expense Winrow will show with relation to these bonds for the year ended December 31, 2017? 1) $64,000 2) $60,320 3) $68,600 4) $59.400 Save