Multiple Choice Question 114 The following totals for the month of April were taken from the payroll records of Pina Colada Corp.. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $132000 10100 27500 5000 350 2380 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $89400. debit to Salaries and Wages Payable for $79300. credit to Cash for $99500. debit to Salaries and Wages Payable for $87020