The following totals for the month of April were taken from the payroll records of Marin Company Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $148800 11380 31000 5600 400 2680 The journal entry to record the monthly payroll on April 30 would include a O debit to Salaries and Wages Expense for $148800. O debit to Salaries and Wages Payable for $148800. O debit to Salaries and Wages Expense for $100820. O credit to Salaries and Wages Payable for $148800