The Following Totals for the Month of June Were Taken

The following totals for the month of June were taken from the payroll register of Parks Company. $$\begin{array}{ll}\text {salaries and wages }&\$80,000\\\text { FICA taxes withheld}&6,132\\\text { income taxes withheld}&17,600\\\text {medical insurance deductions }&3,200\end{array}$$ The journal entry to record the monthly payroll on June 30 would include a

A) debit to Salaries and Wages Expense for $80,000.
B) credit to Salaries and Wages Payable for $80,000.
C) debit to Salaries and Wages Payable for $80,000.
D) debit to Salaries and Wages Expense for $53,068.