The amounts below are from the month of October from the payroll records of Nike Corporation: Salaries earned by employees $120,000 FICA taxes withheld $9,180 Federal income taxes withheld $25,000 Union dues $4,500 Based on the information above, the journal entry to record the salaries and wages expense would include a: a) credit to Salaries and Wages Expense for $120,000. b) credit to Federal Income Taxes Payable for $25,000. c) debit Union Dues Payable $4,500. d) debit to FICA Taxes Payable for $9,180