The following totals for the month of April were taken from the payroll records of Kingbird Company. Salaries $86400 FICA taxes withheld 6610 Income taxes withheld 19000 Medical insurance deductions 3500 Federal unemployment taxes 690 State unemployment taxes 4300 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $57290. debit to Salaries and Wages Payable for $52990. credit to Cash for $52990. debit to Salaries and Wages Payable for $52300