Supermeg Dry Cleaners Had the Following Payroll Data for Its

question 47

Multiple Choice

Supermeg Dry Cleaners had the following payroll data for its May 14 pay date: $$\begin{array} { | l | l | l | r | r | r | } \hline \text { May } & 14 & \text { Wages and salaries expense } & 522 & \$ 187,327.54 & \\\hline & & \text { Federal withholding tax payable } & 220 & & \$ 31,845.68 \\\hline & & \text { Social Sec urity tax payable } & 221 & & 10,769.95 \\\hline & & \text { Medicare tax payable } & 222 & & 2,518.78 \\\hline & & 401 ( \text { k) contributions payable } & 223 & & 6,656.46 \\\hline & & \text { Health Insurance pay able } & 224 & & 13,618.71 \\\hline & & \text { Union Dues payable } & 227 & & 4,683.19 \\\hline & & \text { Wages and salaries payable } & 226 & & 117,334.77 \\\hline &&&\\\hline \text { May } & 14 & \text { Wages and salaries payable } & 226&117,334.77 & \\\hline & & \text { Cash } & 101& &117,334.77 \\\hline\end{array}$$ When the firm remits its health insurance premium for this pay date,what is the General Journal entry?

• A) Debit Cash $13,618.71; Credit Health Insurance Payable $13,618.71
• B) Debit Cash $27,237.42; Credit Health Insurance Payable $27,237.42
• C) Debit Health Insurance Payable $13,618.71; Credit Cash $13,618.71
• D) Debit Health Insurance Payable $27,237.42; Credit Cash $27,237.42

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Definitions:

Sensitive

describes a state or condition that requires careful handling due to potential for adverse reactions or outcomes.

MARS Model

A framework that identifies four factors—Motivation, Ability, Role Perceptions, and Situational Factors—that combined influence employee performance and behavior.

Situational Factors

External or contextual conditions that influence the outcome of an individual's behavior or an organization's performance.

Role Perceptions

An individual's understanding of their responsibilities, duties, and expectations within their role in an organization or team.