The following totals for the month of April were taken from the payroll register of Asplend Company.

Salaries and wages $72,000

FICA taxes withheld 5,508

Income taxes withheld 15,000

Medical insurance deductions 2,700

Federal unemployment taxes 192

State unemployment taxes 1,296

The entry to record the payment of net payroll would include a

a.debit to Salaries and Wages Payable for $48,792.

b.debit to Salaries and Wages Payable for $43,284.

d.credit to Cash for $54,300.

b.debit to Salaries and Wages Payable for $47,304.