The following totals for the month of April were taken from the payroll records of Skysong Company. Salaries $103200 FICA taxes withheld 7890 Income taxes withheld 21500 Medical insurance deductions 3900 Federal unemployment taxes 280 State unemployment taxes 1860 The journal entry to record the monthly payroll on April 30 would include a debit to Salaries and Wages Payable for $103200, debit to Salaries and Wages Expense for $103200. credit to Salaries and Wages Payable for $103200. debit to Salaries and Wages Expense for $69910