According to a Summary of the Payroll of Scotland Company,$450,000

question 6

Multiple Choice

According to a summary of the payroll of Scotland Company,$450,000 was subject to the 6.0% social security tax and $500,000 was subject to the 1.5% Medicare tax.Federal income tax withheld was $98,000.Also,$15,000 was subject to state (4.2%) and federal (0.8%) unemployment taxes.The journal entry to record accrued payroll taxes would include a ​

• A) debit to SUTA Payable of $630
• B) debit to SUTA Payable of $18,900
• C) credit to SUTA Payable of $630
• D) credit to SUTA Payable of $18,900