The following totals for the month of April were taken from the payroll records of Noll Company Salaries $60,000 FICA taxes withheld 4,590 Income taxes withheld 12,500 Medical insurance deductions 2.250 Federal unemployment taxes 160 State unemployment taxes 1,080 The entry to record the payment of net payroll would include a debit to Salaries and Wages Payable for $39,580. O debit to Salaries and Wages Payable for $40,660. debit to Salaries and Wages Payable for $36,070. credit to Cash for $45.250