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Interest Expense. The following totals for the month of April were taken from the payroll records of Noll Company. $60,000 4,590 12,500 Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 2,250 160 1,080 The journal entry to record the monthly payroll on April 30th would include a: a. debit to Salaries and Wages Payable for $39,580. b. credit to Salaries and Wages Payable for $40,660 c. debit to Salaries and Wages Expense for $36,070 d. credit to Salaries and Wages Payable for $60,000