The following totals for the month of April were taken from the payroll records of Blossom Company. Salaries $141600 FICA taxes withheld 10830 Income taxes withheld 29500 Medical insurance deductions 5300 Federal unemployment taxes State unemployment taxes 380 2550 The entry to record the payment of net payroll would include a credit to Cash for $106800 debit to Salaries and Wages Payable for $85140. debit to Salaries and Wages Payable for $93420. debit to Salaries and Wages Payable for $95970