The Following Totals for the Month of April Were Taken

question 90

Multiple Choice

The following totals for the month of April were taken from the payroll records of Metz Company. Salaries $30,000
FICA taxes withheld 2,295
Income taxes withheld 6,600
Medical insurance deductions 1,200
Federal unemployment taxes 240
State unemployment taxes 1,500
The entry to record the accrual of federal unemployment tax would include a

• A) credit to Federal Unemployment Taxes Payable for $240.
• B) credit to Federal Unemployment Taxes Expense for $240.
• C) credit to Payroll Tax Expense for $240.
• D) debit to Federal Unemployment Taxes Payable for $240.

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Definitions:

Embedded Figures

Involves finding a simple shape or figure hidden within a complex background, testing perceptual organization and the ability to distinguish foreground from background.

External Referents

Refers to objects, events, or entities outside of a person's mind that are referred to by linguistic expressions or symbols.

Reaction Time

The amount of time it takes for an individual to respond to a stimulus.

Ability

The capacity to perform or execute a specific task or function.