The Following Totals for the Month of March Were Taken

question 79

Multiple Choice

The following totals for the month of March were taken from the payroll records of Kern Company. $$\begin{array} { l r } \text { Salaries } & \$ 270,000 \\\text { FlCA taxes withheld } & 20,655 \\\text { Income taxes withheld } & 59,400 \\\text { Medical insurance deductions } & 3,915 \\\text { Federal unemployment taxes } & 2,160 \\\text { State unemployment taxes } & 13,500\end{array}$$ The entry to record the accrual of federal unemployment tax would include a

• A)credit to Federal Unemployment Taxes Payable for $2,160.
• B)debit to Federal Unemployment Taxes Expense for $2,160.
• C)credit to Payroll Tax Expense for $2,160.
• D)debit to Federal Unemployment Taxes Payable for $2,160.

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Definitions:

B2B Sales Call

A business communication where one company pitches its products or services to another company.

Legally Accountable

The obligation to be answerable for actions or decisions according to the law.

Selling Process

A series of steps taken by a salesperson to identify and qualify potential buyers, present a product or service, address objections, and close the sale.

Retail Shoe

Refers to the sale of shoes through retail outlets, including brick-and-mortar stores and online platforms, to the end consumer.