The Following Totals for the Month of June Were Taken

question 56

Multiple Choice

The following totals for the month of June were taken from the payroll register of Ford Company. $$\begin{array}{ll}\text {Salaries and wages }&\text {\$80,000 }\\\text {FICA taxes withheld }&6,132\\\text {income taxes withheld}&17,600\\\text { medical insurance deductions}&3,200\\\text { federal unemployment taxes}&640\\\text {state unemployment taxes }&4,000\end{array}$$ 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.

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Definitions:

Storage Locker

A unit designed for the safekeeping of personal or commercial belongings, usually rentable at self-storage facilities.

Order of Eviction

A legal document issued by a court that directs a tenant to vacate a property within a specified timeframe due to violations such as non-payment of rent or breach of lease terms.

Breach of Contract

The violation of any of the agreed-upon terms and conditions of a binding contract, which may give rise to legal consequences for the party in breach.

Forcibly Evict

The act of removing a tenant from rental property by force or through legal proceedings because of violations of the lease or law.