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.

---

Definitions:

Automatic Evaluation

An immediate, unconscious assessment of something as good or bad, often based on ingrained beliefs or feelings.

Abstract Art

A style of art that does not attempt to represent an accurate depiction of visual reality but instead uses shapes, colors, forms, and gestural marks to achieve its effect.

Intuitive Feeling

A decision-making process that is based on instinctive emotional responses rather than analytical reasoning.

Classical Conditioning

A type of learning in which, through repeated pairings, a neutral stimulus comes to evoke a conditioned response.