The following totals for the month of April were taken from the payroll records of Blossom Company. The Journal entry to record the monthly payroll on April 30 would include a debit to Salaries and Wages Payable for $106200. debit to Salaries and Wages Expense for $70475. debit to Salaries and Wages Expense for $106200. credit to Salaries and Wages Payable for $106200