John Smith works $40$ hours for ABC Corp. for $$15$ per hour. Required payroll deductions are: Social Security $$37\mathrm{.}20$; Medicare $$8\mathrm{.}70$; Federal Income Tax $$58$; and State Income Tax $$10.$ Assuming the payroll deductions are paid in the following month, ABC would record John's pay with a journal entry that includes a $\_\_\_\_\_\_.($Check all that apply.$)$

Multiple select question.

credit to Cash of $$486\mathrm{.}10$

credit to State and Federal Income Tax Payable of $$68$

credit to FICA $($Social Security and Medicare$)$ Payable of $$45\mathrm{.}90$

debit to Salaries and Wages Expense of $$600$

debit to Salaries and Wages Expense of $$486\mathrm{.}10$