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

Salaries $120,000

FICA taxes withheld 9,180

Income taxes withheld 25,000

Medical insurance deductions 4,500

Federal unemployment taxes 320

State unemployment taxes 2,160

9) The following totals for the month of April were taken from the payroll records of Mary Company. Salaries $120,000 FICA taxes withheld 9,180 Income taxes withheld 25,000 Medical insurance deductions 4,500 Federal unemployment taxes 320 State unemployment taxes 2,160 The entry to record the payment of net payroll would include a A) debit to Salaries and Wages Payable for $81,320. B) credit to Cash for $90,500. C) debit to Salaries and Wages Payable for $79,160. D) debit to Salaries and Wages Payable for $72,140.