The following totals for the month of March were taken from the payroll records of Kern Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes $270,000 20,655 59,400 3,915 2,160 13,500 State unemployment taxes 1) debit to Salaries and Wages Payable for $170,370. 2) debit to Salaries and Wages Payable for $186,030. 3) debit to Salaries and Wages Expense for $270,000. 4) debit to Salaries and Wages Expense for $170,370.