Sandy Company had the following totals for the month of May taken from the payroll records: Salaries $22,000 FICA taxes withheld 1,683 Income taxes withheld 4,583 Medical insurance deductions 500 Federal unemployment taxes 58 State unemployment taxes 397 The journal entry to record the monthly payroll on May 31 would include a a. credit to Salaries and Wages Payable for $15,234. b. debit to Salaries and Wages Expense for $15,234. c. credit to Salaries and Wages Expense for $22,000. d. debit to Salaries and Wages Payable for $22,000