The following totals for the month of April were compiled from the payroll data of Magnum Company: Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $12,000 900 2,500 450 32 216 The journal entry for the monthly payroll on April 30 would include a Oa. debit to Salaries Payable for $8,150 Ob. credit to Salaries Payable for $8,150 Oc. debit to Salaries Expense for $7,902 Od. debit to Salaries Payable for $7,902