The following totals for the month of April were taken from the payroll records of Noland Enterprises. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $120,000 9,180 25,000 4,500 320 2.160 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $79,160. debit to Salaries and Wages Payable for $81,320. credit to Cash for $90,500. debit to Salaries and Wages Payable for $72,140