The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll register of Asplend Company. $$\begin{array}{ll}\text {salaries and wages }&\$72,000\\\text { FICA taxes withheld}&5,508\\\text { income taxes withheld}&15,000\\\text {medical insurance deductions }&2,700\end{array}$$
The journal entry to record the monthly payroll on April 30 would include a

A) debit to Salaries and Wages Expense for $72,000.
B) credit to Salaries and Wages Payable for $72,000.
C) debit to Salaries and Wages Payable for $72,000.
D) debit to Salaries and Wages Expense for $51,000.