The following totals for the month of June were taken from the payroll register of Swifty Company. Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $79300 6136 18200 3000 620 4500 The journal entry to record the monthly payroll on June 30 would include a credit to Salaries and Wages Payable for $79300. debit to Salaries and Wages Payable for $79300. . debit to Salaries and Wages cxpense for $79300. debit to Salaries and Wages Expense for $51964