The following totals for the month of April were taken from the pryroll records of Wildhorse Senvice Company. The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $67800. debit to Salaries and Wages Payable for $66000. debit to Salaries and Wages Payable for $60150. credit to Cash for $75450