The following totals for the month of June were taken from the payroll register of Crane Company. Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $79000 6125 16500 2700 550 3500 The entry to record the payment of net payroll would include a O debit to Salaries and Wages Payable for $50175. credit to Cash for $50175. O debit to Salaries and Wages Payable for $49625. debit to Salaries and Wages Payable for $53675