The Following Totals for the Month of April Were Taken

Multiple Choice

The following totals for the month of April were taken from the payroll records of Noll Company. The journal entry to record the monthly payroll on April 30 would include a

A) debit to Salaries and Wages Expense for $120,000.
B) credit to Salaries and Wages Payable for $120,000.
C) debit to Salaries and Wages Payable for $120,000.
D) debit to Salaries and Wages Expense for $81,320.