The Following Totals for the Month of April Were Taken

question 46

Multiple Choice

The following totals for the month of April were taken from the payroll records of Metz Company. $$\begin{array} { l r } \text { Salaries } & \$ 90,000 \\\text { FlCA taxes withheld } & 6,885 \\\text { Income taxes withheld } & 19,800 \\\text { Medical insurance deductions } & 3,600 \\\text { Federal unemployment taxes } & 720 \\\text { State unemployment taxes } & 4,500\end{array}$$ The journal entry to record the monthly payroll on April 30 would include a

• A)debit to Salaries and Wages Expense for $90,000.
• B)credit to Salaries and Wages Payable for $90,000.
• C)debit to Salaries and Wages Payable for $90,000.
• D)debit to Salaries and Wages Expense for $59,715.

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Definitions:

Rationalisation

A defense mechanism in psychology where controversial behaviors or feelings are justified and explained in a seemingly rational or logical manner to avoid the true explanation.

Repression

A defense mechanism where distressing thoughts, memories, or feelings are unconsciously blocked from conscious awareness.

Reaction Formation

A psychological defense mechanism where an individual behaves in a manner opposite to their actual feelings.

Sublimation

A defense mechanism in psychology where socially unacceptable impulses or idealizations are unconsciously transformed into socially acceptable actions or behavior.