The following totals for the month of June were taken from the payroll register of Parks Company.

Salaries and wages		$80,000
FICA taxes withheld		6,132
Income taxes withheld		17,600
Medical insurance deductions		3,200
Federal unemployment taxes		640
State unemployment taxes		4,000

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

debit to Salaries and Wages Expense for $53,068.

debit to Salaries and Wages Expense for $80,000.

credit to Salaries and Wages Payable for $80,000.

debit to Salaries and Wages Payable for $80,000.