The following totals for the month of April were taken from the payroll records of Ayayai Corp. Salaries $112800 FICA taxes withheld 8630 Income taxes withheld 23500 Medical insurance deductions 4200 Federal unemployment taxes 300 State unemployment taxes 2030 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $74440. debit to Salaries and Wages Payable for $67840. credit to Cash for $85100. debit to Salaries and Wages Payable for $76470