For Each of the Following, Identify in Column 1 the Category

question 62

Essay

For each of the following, identify in column 1 the category to which the account belongs, in column 2 the normal balance for the account, in column 3 the financial statement that the account in which the account balance is reported, and in column 4 the account's nature (permanent/temporary).
- $\begin{array} { | l | l | l | l | l | } \hline & \text { Column 1 } & \text { Column 2 } & \text { Column 3 } & \text { Column } 4 \\\hline \text { Coal deposit } & & & & \\\hline\end{array}$

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Definitions:

COBRA

A federal law in the United States that allows for the temporary continuation of health coverage at group rates for employees and their families under certain circumstances such as job loss.

Medical Benefits

Refers to health care items or services covered under a health insurance plan, including doctor visits, hospital stays, medications, and procedures.

Gross Misconduct

Serious misbehavior or negligence by an employee that is so egregious it warrants immediate dismissal from employment.

Federal Unemployment Tax Act

The Federal Unemployment Tax Act (FUTA) is a United States federal law that funds the administration of unemployment insurance and job service programs in every state.