The following totals for the month of April were taken from the payroll records of Larkspur Company Salaries $146400 FICA taxes withheld 11200 Income taxes withheld 30500 Medical insurance deductions 5500 Federal unemployment taxes 390 State unemployment taxes 2640 The journal entry to record the monthly payroll on April 30 would include a credit to Salaries and Wages Payable for $146400. debit to Salaries and Wages Payable for $146400. debit to Salaries and Wages Expense for $146400 debit to Salaries and Wages Expense for $99200