Surrent Attempt in Progress The following totals for the month of April were taken from the payroll records of Kingbird, Inc.. The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $82260. credit to Cash for $103200. debit to Salaries and Wages Payable for $92730. debit to Salaries and Wages Payable for $90270