The following totals for the month of June were taken from the payroll register of Ford Company. Salaries and wages $40,000 FICA taxes withheld 3,066 Income taxes withheld 8,800 Medical insurance deductions 1,600 Federal unemployment taxes 320 State unemployment taxes 2,000 The entry to record the payment of net payroll would include a credit to Cash for $24,534. debit to Salaries and Wages Payable for $24,214. debit to Salaries and Wages Payable for $26,534. debit to Salaries and Wages Payable for $24,534