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

question 72

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%.Art has a deduction of $320 for health insurance and $80 for United Way.The second entry in the payroll cycle to record the disbursement of his net pay should include which of the following?

• A) Credit to Salary payable
• B) Credit to Payable to the United Way
• C) Debit FICA tax payable
• D) Debit Cash

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Definitions:

Conflict-Theory

A theoretical framework in sociology that views social life as a competition among groups for limited resources.

Feminist Understandings

Interpretations or perspectives grounded in feminism, which emphasize equality between sexes and critique social structures that perpetuate gender inequalities.

Deviance

Behaviors or actions that violate social norms, including formally enacted rules as well as informal understandings of acceptable behavior.

Rate of Incarceration

The number of individuals within a population who are confined in a prison or jail per 100,000 of the population.