The Following Totals for the Month of June Were Taken

question 52

Multiple Choice

The following totals for the month of June were taken from the payroll register of Young Company: $\begin{array}{lr}\text { Sal aries expense } & \$ 15,000 \\\text { Social security and Medicare taxes withheld } & 1,125 \\\text { Income taxes withheld } & 3,000 \\\text { Retirement savings } & 500\\\text { Salaries subject to federal and state }\\\text { unemployment taxes of } 6.2 \text { percent }&4,000\end{array}$
The entry to record the accrual of employer's payroll taxes would include a debit to

• A) Payroll Tax Expense for $2,498
• B) Social Security and Medicare Tax Payable for $2,250
• C) Payroll Tax Expense for $1,373
• D) Payroll Tax Expense for $3,000

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