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 ofThe 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