The following totals for the month of April were taken from the payroll records of Kingbird Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $108000 8260 23800 4300 860 5400 The journal entry to record the monthly payroll on April 30 would include a credit to Salaries and Wages Payable for $108000. debit to Salaries and Wages Expense for $108000. debit to Salaries and Wages Payable for $108000. debit to Salaries and Wages Expense for $71640