The following totals for the month of April were taken from the payroll register of Magnum Company. Salaries $12,000; FICA taxes withheld 900; Income taxes withheld 2,500; Medical insurance deductions 450; Federal unemployment taxes 32; State unemployment taxes 216; The journal entry to record the monthly payroll on April 30 would include a A. debit to Salaries Payable for $8,150 B. debit to Salaries Expense for $7,902 C. credit to Salaries Payable for $8,150 D. debit to Salaries Payable for $7,902