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. 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.