According to a Summary of the Payroll of Scotland Company

question 116

Multiple Choice

According to a summary of the payroll of Scotland Company, $450,000 was subject to the 6.0% social security tax and $500,000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal
(0) 8%) unemployment taxes. The journal entry to record the accrued payroll taxes would include a​

• A) debit to SUTA Payable for $630
• B) debit to SUTA Payable for $18,900
• C) credit to SUTA Payable for $630
• D) credit to SUTA Payable for $18,900

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Definitions:

Sleep Terror Disorder

Disorder of arousal in which the individual screams, sweats, and has a racing heart during NREM sleep; the person cannot be easily wakened and usually does not remember the episode on awakening.

Nightmare Disorders

A sleep disorder characterized by frequent and vivid nightmares, often resulting in distress or impairment in social or occupational functioning.

REM Sleep

Rapid Eye Movement sleep; a unique phase of sleep characterized by rapid movement of the eyes, dreaming, and increased brain activity.

Shift Work Type

A work schedule that consists of hours different from the traditional 9 am to 5 pm, often involving evening or night shifts, early morning shifts, and rotating shifts.