The following totals for the month of March were taken from the payroll records of Kern Company. Salaries$54,000 FICA taxes withheld4,131 Income taxes withheld11,880 Medical insurance deductions783 Federal unemployment taxes432 State unemployment taxes2,700 The entry to record the payment of net payroll would include a credit to Cash for $34,074. debit to Salaries and Wages Expense for $34,074. debit to Salaries and Wages Payable for $37,206. debit to Salaries and Wages Payable for $34,074.