The following totals for the month of April were taken from the payroll records of Novak Corp.. Salaries $109800 FICA taxes withheld 8400 Income taxes withheld 24200 Medical insurance deductions 4400 Federal unemployment taxes 880 State unemployment taxes 5500 The journal entry to record the monthly payroll on April 30 would include a debit to Salaries and Wages Expense for $72800. credit to Salaries and Wages Payable for $109800. debit to Salaries and Wages Payable for $109800. debit to Salaries and Wages Expense for $109800