The following totals for the month of April were taken from the payroll records of Sunland Service Company.

The following totals for the month of April were taken from the payroll records of Sunland Service Company. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $116000 8874 24200 4350 310 2088 The entry to record the payment of net payroll wouldinclude a debit to Salaries and Wages Payable for $69702. debit to Salaries and Wages Payable for $76488. debit to Salaries and Wages Payable for $78576. credit to Cash for $87450.