The Following Totals for the Month of March Were Taken

The following totals for the month of March were taken from the payroll records of Kern Company. Salaries $54,000
FICA taxes withheld 4,131
Income taxes withheld 11,880
Medical insurance deductions 783
Federal unemployment taxes 432
State unemployment taxes 2,700
The journal entry to record the monthly payroll on March 30 would include a

A) debit to Salaries and Wages Payable for $34,074.
B) credit to Salaries and Wages Payable for $37,206.
C) debit to Salaries and Wages Expense for $54,000.
D) debit to Salaries and Wages Expense for $34,074.