The following totals for the month of April were taken from the payroll records of Kingbird Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes The entry to record the payment of net payroll would include a O debit to Salaries and Wages Payable for $44105. O debit to Salaries and Wages Payable for $40805. O debit to Salaries and Wages Payable for $40275. O credit to Cash for $40805 $66600 5095 14700 2700 530 3300