The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll records of Noll Company. $$\begin{array} { l r } \text { Salaries } & \$ 120,000 \\\text { FlCA taxes withheld } & 9,180 \\\text { Income taxes withheld } & 25,000 \\\text { Medical insurance deductions } & 4,500 \\\text { Federal unemployment taxes } & 320 \\\text { State unemployment taxes } & 2,160\end{array}$$ 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.