Current Attempt in Progress The following totals for the month of April were taken from the payroll records of Sheffield Corp. Salaries $127200 FICA taxes withheld 9730 Income taxes withheld 26500 Medical insurance deductions 4800 Federal unemployment taxes 340 State unemployment taxes 2290 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $83880. debit to Salaries and Wages Payable for $76440. debit to Salaries and Wages Payable for $86170. credit to Cash for $95900