The following totals for the month of June were taken from the payroll register of Waterway Company. Salaries and wages $84000 FICA taxes withheld 6426 Income taxes withheld 17600 Medical insurance deductions 3200 Federal unemployment taxes 504 State unemployment taxes 4536 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $51734. debit to Salaries and Wages Payable for $56774. debit to Salaries and Wages Payable for $52238. O credit to Cash for $52238.