The following totals for the month of June were taken from the payroll records of a certain company: Wages, $100,000 FICA taxes withheld, $7,650 Federal income taxes withheld, $18,000 State income tax withheld, $3,000 Federal unemployment taxes, $450 State unemployment taxes, $2,100 The entry to record accrual of employer's payroll would include a credit to salaries and wages payable in the amount of $68,350 $73,350 $100,000 $69,350 $71,350