Culver Corporation issues 5900, 10-year, 8X, 51000 bonds dated January 1, 2020, at 95. The journal entry to record the issuance will showa debit to Cash of $5900000. debit to Discount on Bonds Payable for $295000 credit to Bonds Payable for $5605000. credit to Cash for 55605000. Bonds with a face value of $384000 and a quoted price of 104.25 have a selling price of $400320 $399456. $385632 $399360 The following totals for the month of April were taken from the payroll records of Tamarisk, Inc., Salaries $124800 FICA taxes withheld 9550 Income taxes withheld 26000 Medical insurance deductions 4700 Federal unemployment taxes 330 State unemployment taxes 2250 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $82300. debit to Salaries and Wages Payable for $84550. debit to Salaries and Wages Payable for $75000. credit to Cash for $94100