The following totals for the month of April were taken from the payroll records of Nash's Trading Post, LLC. Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $88800 6790 18500 3300 240 1600 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $60210. credit to Cash for $67000. debit to Salaries and Wages Payable for $53420 debit to Salaries and Wages Payable for $58610