The following totals for the month of March were taken from the payroll records of Blue Spruce Corp..

Salaries $313200

FICA taxes withheld 23960

Income taxes withheld 68900

Medical insurance deductions 4540

Federal unemployment taxes 2510

State unemployment taxes 15700

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

(a) debit to Salaries and Wages Expense for $313200.

(b) debit to Salaries and Wages Expense for $197590.

(c) debit to Salaries and Wages Payable for $197590.

(d) debit to Salaries and Wages Payable for $215800.