Use This Information to Answer the Following Question The Entry on January 20 Would Be a Debit to Has

question 67

Multiple Choice

Use this information to answer the following question. Baker Company has the following information for the pay period of January 1-15,2010.Payment occurs on January 20.
$\begin{array}{lrlr}\text { Gross payroll } & \$ 16,000 & \text { Federal income taxes withheld } & \$ 1,800 \\\text { Social security and Medicare rate } & 7.65 \% & \text { Federal unemployment tax rate } & .8 \%\\\\\text { State unemployment tax rate}&5.4 \%\end{array}$

The entry on January 20 would be a debit to

• A) Salaries Payable and a credit to Cash.
• B) Salaries Payable and a credit to Salaries Expense.
• C) Salaries Expense and a credit to Cash.
• D) Salaries Expense and a credit to Salaries Payable.

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Definitions:

Cognitive Processing Theory

A theory focusing on the thought processes that underlie learning, suggesting that individuals actively process information and this processing influences learning.

Operant Conditioning

A learning method that uses rewards and punishments to influence behavior.

Social Learning Theory

A theory that suggests individuals learn behaviors, norms, and values by observing and imitating others, especially those in socially influential positions.

Fixed Ratio

A reward system where a response is reinforced only after a specified number of correct responses.