The following are payroll data for the employees of a company: Salaries Withholding Taxes Payable $20,000 Salaries Payable 400,000 Federal Withholding Taxes Payable 48,000 FICA Taxes Payable, Employees 26,000 What is needed in the journal entry to record the given employee payroll data?

1. Debit to salaries payable for $400000

2. Credit to state w/h taxes payable for $48000

3. Credit to federal w/h taxes payable for $48000

4. Debit to salary expense for $400000