The following totals for the month of April were taken from the payroll register of Sheridan Company. Salaries and wages $96000 FICA taxes withheld 7344 Income taxes withheld 15000 Medical insurance deductions 2700 Federal unemployment taxes 576 State unemployment taxes 5184 The journal entry to record the monthly payroll on April 30 would include a credit to Salaries and Wages Payable for $96000. debit to Salaries and Wages Expense for $96000. debit to Salaries and Wages Payable for $96000. debit to Salaries and Wages Expense for $73080.