The Following Totals for the Month of June Were Taken

Multiple Choice

The following totals for the month of June were taken from the payroll register of Parks Company. $$\begin{array} { l r } \text { Salaries and wages } & \$ 80,000 \\\text { FICA taxes withheld } & 6,132 \\\text { Income taxes withheld } & 17,600 \\\text { Medical insurance deductions } & 3,200 \\\text { Federal unemployment taxes } & 640 \\\text { State unemployment taxes } & 4,000\end{array}$$ The journal entry to record the monthly payroll on June 30 would include a

A) debit to Salaries and Wages Expense for $80000.
B) credit to Salaries and Wages Payable for $80000.
C) debit to Salaries and Wages Payable for $80000.
D) debit to Salaries and Wages Expense for $53068