The following totals for the month of April were taken from the payroll records of Swifty Corporation. Salaries FICA taxes withheld Medical Insurance deductions Income taxes withheld Federal unemployment taxes $91200 6980 19000 3400 240 State unemployment taxes 1640 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $54840. credit to Cash for $68800. debit to Salaries and Wages Payable for $60180. debit to Salaries and Wages Payable for $61820