The Following Totals for the Month of April Were Taken

question 120

Multiple Choice

The following totals for the month of April were taken from the payroll records of Noll Company. Salaries $60,000
FICA taxes withheld 4,590
Income taxes withheld 12,500
Medical insurance deductions 2,250
Federal unemployment taxes 160
State unemployment taxes 1,080
The journal entry to record the monthly payroll on April 30 would include a

• A) debit to Salaries and Wages Expense for $60,000.
• B) credit to Salaries and Wages Payable for $60,000.
• C) debit to Salaries and Wages Payable for $60,000.
• D) debit to Salaries and Wages Expense for $40,660.

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Definitions:

Nondeclarative Memories

Nondeclarative memories involve knowledge or skills one can express through performance rather than conscious recollection, such as riding a bike or playing an instrument.

Declarative Memories

Recollections accessible to our conscious mind, comprising knowledge and events.

Semantic Memory

Semantic memory refers to a portion of long-term memory that processes ideas and concepts that are not drawn from personal experience, such as facts, meanings of words, and general knowledge of the world.

Declarative Memories

Recollections that are accessible to conscious awareness, including information and occurrences.