Norwood, Inc. pays weekly salaries of $28.000; all are subject to FICA (7.65%). In addition, federal income tax withheld was $4.200 and insurance premiums withheld were $1,600. The entry to record salary expense would include a: credit to cash 528.000 debit to Insurance Expense. 51.600 credit to FICA Tax Payabil 52.142 debit to Income Tax Expense. 54.200