$5$The following totals for the month of April were taken from the payroll records of Noll CompanySalaries ExpensesFICA taxes withheldIncome taxes withheldMedical insurance deductionsFederal unemployment taxesState unemployment taxes$$120\mathrm{.}0009\mathrm{.}18025\mathrm{.}0004\mathrm{.}5003202\mathrm{.}160$The entry to record the payment of net payroll $($net cash received by employee$)$would include a credit to Cash for $$90\mathrm{.}500$O debit to Salaries and Wages Payable for $$72\mathrm{.}140.$debit to Salaries and Wages Payable for $$81\mathrm{.}320.$ debit to Salaries and Wages Payable for $$79,160$