The Following Totals for the Month of March Were Taken

Multiple Choice

The following totals for the month of March were taken from the payroll records of Kern Company. $$\begin{array} { l r } \text { Salaries } & \$ 270,000 \\\text { FlCA taxes withheld } & 20,655 \\\text { Income taxes withheld } & 59,400 \\\text { Medical insurance deductions } & 3,915 \\\text { Federal unemployment taxes } & 2,160 \\\text { State unemployment taxes } & 13,500\end{array}$$ The journal entry to record the monthly payroll on March 30 would include a

A) debit to Salaries and Wages Payable for $170,370.
B) debit to Salaries and Wages Payable for $186,030.
C) debit to Salaries and Wages Expense for $270,000.
D) debit to Salaries and Wages Expense for $170,370.