QUESTION 28 The following totals for the month of April were taken from the payroll records of Noil Company. Salaries $120,000 FICA taxes withheld 9,180 Income taxes withheld 25,000 Medical insurance deductions 4,500 Federal unemployment taxes 320 State unemployment taxes 2,160 The journal entry to record the monthly payroll on April 30 would include a increase to Salaries and Wages Expense for $81,320. increase to Payroll Tax Expense of $2,480. increase to Salaries and Wages Payable for $120,000. increase to Salaries and Wages Expense for $120,000