The following totals for the month of March were taken from the payroll records of Cheyenne Corp.. Salaries $237600 FICA taxes withheld 18175 Income taxes withheld 52300 Medical insurance deductions 3445 Federal unemployment taxes 1900 State unemployment taxes 11900 The journal entry to record the monthly payroll on March 30 would include a debit to Salaries and Wages Payable for $163680. debit to Salaries and Wages Expense for $149880. debit to Salaries and Wages Expense for $237600. debit to Salaries and Wages Payable for $149880