The Following Totals for the Month of March Were Taken

question 3

Multiple Choice

The following totals for the month of March were taken from the payroll records of Kern Company. Salaries $54,000
FICA taxes withheld 4,131
Income taxes withheld 11,880
Medical insurance deductions 783
Federal unemployment taxes 432
State unemployment taxes 2,700
The entry to record accrual of employer's payroll taxes would include a

• A) debit to Payroll Tax Expense for $7,263
• B) debit to Payroll Tax Expense for $19,143
• C) credit to FICA Taxes Payable for $4,131.
• D) credit to Payroll Tax Expense for $7,263.

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Definitions:

Percentage

A proportion or share in relation to a whole, represented as a fraction of 100.

Myelination

The process of forming a myelin sheath around the nerve fibers to increase the speed at which information travels from nerve to nerve.

Neural Communication

The process by which nerve cells (neurons) transmit signals to each other and to other types of cells throughout the nervous system.

Synaptic Pruning

The process by which extra neurons and synaptic connections are eliminated in order to increase the efficiency of neuronal transmissions in the brain.