The following totals for the month of april were taken from the payroll register of asplend company.

salaries and wages - $72,000

FICA taxes withheld - 5,508

Income taxes withheld - 15,000

Medical insurance deductions - 2, 700

federal unemployment taxes - 192

state unemployment taxes - 1,296

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

a. debit to salaries and wages expense for $72,000

b. credit to salaries and wages payable for $72,000

c. debit to salaries and wages payable for $72,000

d. debit to salaries and wages expense for $51,000