The following totals for the month of April were taken from the payroll register of Magnum Company.

Salaries $12,000

FICA taxes withheld 550

Income taxes withheld 2,500

Medical insurance deductions 450

Federal Unemployment Taxes 32

State Unemployment Taxes 216

2. The journal entry to record the monthly payroll on April 30 would include a

a. credit to Salaries Payable for $8,500

b. debit to Salaries Expense for $8,252

c. debit to Salaries Payable for $8,500

d. debit to Salaries Payable for $8,252