The following totals for the month of April were taken from the payroll records of Noll Company. Salaries FICA taxes withheld Medical insurance deductions Income taxes withheld Federal unemployment taxes State unemployment taxes $120,000 9,180 25,000 4,500 320 2,160 Recording the payment of net payroll would include a(n) decrease to Salaries and Wages Payable for $79,160. decrease to Salaries and Wages Payable for $81,320. decrease to Salaries and Wages Payable for $72,140. decrease to Cash for $90,500