The following totals for the month of April were taken from the payroll register of Sheridan Company. Salaries and wages $71400 FICA taxes withheld 5509 Income taxes withheld 14100 Medical insurance deductions 2730 Federal unemployment taxes 183 State unemployment taxes 1300 The journal entry to record the monthly payroll on April 30 would include a debit to Salaries and Wages Expense for $57300, debit to Salaries and Wages Expense for $71400. credit to Salaries and Wages Payable for $71400. debit to Salaries and Wages Payable for $71400