The following totals for the month of April were taken from the payroll records of Splish Brothers Company.

Salaries

FICA taxes withheld

Income taxes withheld

Medical insurance deductions

Federal unemployment taxes

State unemployment taxes

$$100800$

$7710$

$22200$

$4000$

$810$

$5000$

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

debit to Salaries and Wages Payable for $$61080.$

dehit in Salaries and Wages Pryable for $$66890.$

debit to Salaries and Wages Payable for $$61890.$

credit to Cash for $$61890.$