The following totals for the month of April were taken from the payroll register of Concord Company. $72500 5514 15400 Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes 2610 194 1301 The entry to record the payment of net payroll would include a O debit to Salaries and Wages Payable for $43462. Odebit to Salaries and Wages Payable for $48976. O credit to Cash for $54490. debit to Salaries and Wages Payable for $47481