The Following Totals for the Month of April Were Taken

The following totals for the month of April were taken from the payroll records of Metz Company. $$\begin{array} { l r } \text { Salaries } & \$ 90,000 \\\text { FlCA taxes withheld } & 6,885 \\\text { Income taxes withheld } & 19,800 \\\text { Medical insurance deductions } & 3,600 \\\text { Federal unemployment taxes } & 720 \\\text { State unemployment taxes } & 4,500\end{array}$$ Recording the payment of net payroll would include a(n)

A) decrease to Salaries and Wages Payable for $54495.
B) decrease to Salaries and Wages Payable for $59715.
C) decrease to Salaries and Wages Payable for $55215.
D) decrease to Cash for $55215.