The following totals for the month of April were taken from the payroll register of Crane Company. Salaries and wages $73400 FICA taxes withheld 5500 Income taxes withheld 15800 Medical insurance deductions 2720 Federal unemployment taxes 189 State unemployment taxes 1294 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $47897. debit to Salaries and Wages Payable for $49380. debit to Salaries and Wages Payable for $43880. credit to Cash for $54880.