Jefferson Tutoring Had the Following Payroll Information on February 28

question 11

Multiple Choice

Jefferson Tutoring had the following payroll information on February 28:
$$\begin{array} { | c | c | c | } \hline \text { Employee } & \text { Gross Pay } & \begin{array} { c } \text { Cumulative Earnings } \\\text { Prior to this Payroll }\end{array} \\\hline \text { R Hitchcock } & \$ 4,000 & \$ 4,000 \\\hline\end{array}$$
Assume:
FICA tax rates are: OASDI 6.2% on a limit of $117,000 and Medicare 1.45%.
State Unemployment tax rate is 2% on the first $7,000.
Federal Unemployment tax rate is 0.8% on the first $7,000.
Using the information above,the journal entry to record the payroll tax expense for Jefferson Tutoring would include:

• A)a debit to Payroll Tax Expense in the amount of $390.
• B)a credit to FUTA Payable for $24.
• C)a credit to SUTA Payable for $60.
• D)All of the above are correct.

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Definitions:

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