The Following Totals for the Month of March Were Taken

question 56

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 the accrual of federal unemployment tax would include a

• A) credit to Federal Unemployment Taxes Payable for $432.
• B) debit to Federal Unemployment Taxes Expense for $432.
• C) credit to Payroll Tax Expense for $432.
• D) debit to Federal Unemployment Taxes Payable for $432.

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Definitions:

Spatial

Pertaining to or involving the perception, understanding, and management of physical spaces and their properties.

Mildly Depressed

A condition characterized by low mood and other symptoms that are less severe than major depression but can still impact one’s life.

Problem-Focused Coping

A type of stress management that involves directly addressing the cause of stress in practical ways.

Emotion-Focused Coping

A stress management strategy where individuals try to reduce negative emotional responses associated with stress, rather than addressing the root cause.