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: Select one: O a. debit to Salaries and Wages Payable for $47,304. O b. debit to Salaries and Wages Payable for $48,792. O c. debit to Salaries and Wages Payable for $43,284. O d. credit to Cash for $54,300