The following totals for the month of April were taken from the payroll records of Nexus Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Feder: unemployment taxes State unemployment taxes $120,000 9,180 25,000 4,500 320 2,160 The journal entry to record the monthly payroll on April 30 would include a debit to Salaries and Wages Expense for $120,000. debit to Salaries and Wages Expense for $81,320. credit to Salaries and Wages Payable for $120,000. debit to Salaries and Wages Payable for $120,000.