The following totals for the month of April were taken from the payroll records of Noll Company

Salaries $60,000 FICA taxes withheld 4,590 Income taxes withheld 12,500 Medical insurance deductions 2,250 Federal unemployment taxes 160 State unemployment taxes 1,080

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

a.debit to Salaries and Wages Payable for $39,580.

b.credit to Salaries and Wages Payable for $40,660.

c.debit to Salaries and Wages Expense for $36,070.

d.credit to Salaries and Wages Payable for $60,000.