Use This Information to Answer the Following Question The Entry to Record the Accrual of Federal Unemployment Tax

question 147

Multiple Choice

Use this information to answer the following question. The following totals for the month of November were taken from the payroll register of Levine Company:
$\begin{array}{llr} \text {Salaries expense } &\$12,000\\ \text { Social security and Medicare taxes withheld } &550\\ \text { Income taxes withheld} &2,500\\ \text { Medical insurance deductions } &250\\ \text { Life insurance deductions} &200\\ \text { Salaries subiect to federal and state unemployment taxes of 6.2 percent } &4,000\\\end{array}$

The entry to record the accrual of federal unemployment tax (assume FUTA tax of .8 percent) would include a

• A) credit to Federal Unemployment Tax Payable for $32.
• B) debit to Federal Unemployment Tax Payable for $32.
• C) debit to FUTA Tax Expense for $32.
• D) credit to Payroll Taxes and Benefits Expense for $32.

Recognize the impact of environmental interaction on language development rates.

Explain the concept of a language acquisition device and its implications for human language development.

Analyze the relationship between genetic conditions and language abilities.

Describe the stages of language development in children and the significance of two-word phrases.

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Definitions:

Hygiene Factor

A concept from Herzberg's motivation-hygiene theory that refers to environmental conditions—such as salary, company policies, and work conditions—that can prevent job dissatisfaction but do not necessarily increase job satisfaction.

Herzberg's Motivator-Hygiene Model

A theory that distinguishes between motivational factors that can increase job satisfaction and hygiene factors that can prevent dissatisfaction but not necessarily increase satisfaction.

Job Characteristics Model

A framework that suggests jobs can be designed to enhance work motivation, satisfaction, and performance by focusing on five core dimensions: skill variety, task identity, task significance, autonomy, and feedback.

Growth-Need Strength

A personal characteristic that reflects the extent to which an individual desires personal development and growth opportunities at work.