The following totals for the month of April were taken from the payroll records of Marin Company. Salaries $91800 FICA taxes withheld 7025 Income taxes withheld 20200 Medical insurance deductions 3700 Federal unemployment taxes 730 State unemployment taxes 4600 The entry to record the payment of net payroll would include a . O debit to Salaries and Wages Payable for $60875 O credit to Cash for $56275. O debit to Salaries and Wages Payable for $56275. o debit to Salaries and Wages Payable for $55545