Art Parrish,the Sole Employee of Parrish Sales,has Gross Salary for March

question 5

Multiple Choice

Art Parrish,the sole employee of Parrish Sales,has gross salary for March of $4,000.The entire amount is under the OASDI limit of $106,800,and thus subject to FICA.He is also subject to federal income tax at a rate of 18%.The second entry in the payroll cycle to record the disbursement of his net pay should include which of the following?

• A) Debit to Cash for $2,974
• B) Credit to Cash for $2,974
• C) Debit to Employee income tax payable of $720
• D) Debit to FICA tax payable of $306

Understand the modes of transmission and impact of blood-borne diseases including hepatitis and HIV.

Recognize the global and historical significance of tuberculosis, its modes of transmission, and effects on populations.

Identify the potential consequences and treatments of various viral infections, including HAV, HBV, and HIV.

Differentiate between the various forms of viral hepatitis and their specific characteristics.

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Definitions:

Workplace

The location or environment where individuals engage in professional or vocational activities.

Age

The length of time that a person or thing has existed.

Economic Recession

A period of significant decline in economic activity across the economy, lasting longer than a few months.

Employee Diversity

The practice of including people of various backgrounds, experiences, and perspectives within a workforce to enhance innovation and decision-making.