The following totals for the month of April were taken from the payroll records of Sheffield Corp..

Salaries $95400

FICA taxes withheld 7300

Income taxes withheld 21000

Medical insurance deductions 3800

Federal unemployment taxes 760

State unemployment taxes 4800

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

debit to Salaries and Wages Expense for $63300.

debit to Salaries and Wages Expense for $95400.

credit to Salaries and Wages Payable for $95400.

debit to Salaries and Wages Payable for $95400.