According to a Summary of the Payroll of Scotland Company

question 136

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 (5.4%) and federal (0.8%) unemployment taxes. The journal entry to record accrued payroll taxes would include a

• A) debit to SUTA Payable of $810
• B) debit to SUTA Payable of $18,900
• C) credit to SUTA Payable of $810
• D) credit to SUTA Payable of $18,900

---

Definitions:

Traditional Delivery

This term refers to conventional methods of delivering goods or services, such as mail or in-person services, as opposed to digital or automated solutions.

Electronic Marketing

Utilizing digital platforms and technologies to promote products, services, or brands to potential customers.

Industrial Distributor

A business that purchases goods directly from manufacturers and sells them to companies, usually in large quantities for industrial use.

Global Broker

An intermediary who facilitates international transactions and investments between parties from different countries.