The Following Totals for the Month of June Were Taken

question 175

Multiple Choice

The following totals for the month of June were taken from the payroll register of Ford Company. $$\begin{array} { l r } \text { Salaries and wages } & \$ 80,000 \\\text { FICA taxes withheld } & 6,132 \\\text { Income taxes withheld } & 17,600 \\\text { Medical insurance deductions } & 3,200 \\\text { Federal unemployment taxes } & 640 \\\text { State unemployment taxes } & 4,000\end{array}$$ The entry to record the accrual of federal unemployment taxes would include a

• A) credit to Federal Unemployment Taxes Payable for $640.
• B) credit to Federal Unemployment Taxes Expense for $640.
• C) credit to Payroll Tax Expense for $640.
• D) debit to Federal Unemployment Taxes Payable for $640.

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Definitions:

Americanization Committee

A group or effort aiming to assimilate immigrants into American culture, promoting the adoption of American customs, language, and values among foreign-born residents.

Southeastern European Immigrants

Individuals from countries in Southeastern Europe who migrated, especially in large numbers in the late 19th and early 20th centuries, to countries including the United States, seeking better opportunities.

Tax Act

Legislation enacted to impose taxes or alter the tax structure. Various Tax Acts have been passed in different jurisdictions affecting income, property, sales, and other taxes.

Veracruz

A major port city on the Gulf of Mexico in Mexico, historically significant for its role in trade and military invasions.