The following totals for the month of April were taken from the payroll records of Metz Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $90,000 6,885 19,800 3,600 720 4,500 The journal entry to record the monthly payroll on April 30 would include a 1) debit to Salaries and Wages Expense for $90,000. 2) credit to Salaries and Wages Payable for $90,000. 3) debit to Salaries and Wages Payable for $90,000. 4) debit to Salaries and Wages Expense for $59,715