Dan Jones and Pat Smith Are Two Employees of Lone

question 163

Multiple Choice

Dan Jones and Pat Smith are two employees of Lone Star Company.In January 2019,Dan's gross pay was $11,500,and Pat's gross pay was $15,400.All earnings are subject to FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.Which of the following would be included in the entry to record the payroll tax expense to be paid out by Lone Star Company for January?

• A) a debit to Salaries Payable to employees for $390.05
• B) a debit to FICA-OASDI Taxes Payable for $390.05
• C) a credit to FICA-Medicare Taxes Payable for $390.05
• D) a credit to Salaries Expense for $390.05

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Definitions:

Relatively Permanent

A term often used in psychology to describe changes or effects that endure over time, although not necessarily without the possibility of change.

Classical Conditioning

A conditioning method where the continuous association of two stimuli results in a response initially provoked by the second stimulus becoming evoked by the sole presentation of the first stimulus.

Ivan Pavlov

A Russian physiologist best known for his work in classical conditioning, demonstrating the learning process through the Pavlov's dogs experiment.

Operant Conditioning

A learning process in which the strength of a behavior is modified by reinforcement or punishment.