The following totals for the month of April were taken from the payroll records of Pharoah Company. Salaries $148800 FICA taxes withheld 11380 Income taxes withheld 31000 Medical insurance deductions 5600 Federal unemployment taxes 400 State unemployment taxes 2680 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $89440. debit to Salaries and Wages Payable for $98140. debit to Salaries and Wages Payable for $100820. credit to Cash for $112200