The following totals for the month of April were taken from the payroll records of Windsor, Inc..

Salaries	$77400
FICA taxes withheld	5920
Income taxes withheld	17000
Medical insurance deductions	3100
Federal unemployment taxes	620
State unemployment taxes	3900

The entry to record the payment of net payroll would include a

-debit to Salaries and Wages Payable for $46860.

-debit to Salaries and Wages Payable for $51380.

-debit to Salaries and Wages Payable for $47480.

-credit to Cash for $47480.