According to a Summary of the Payroll of Scotland Company

question 97

Multiple Choice

According to a summary of the payroll of Scotland Company, $500,000 was subject to the 6.0% social security tax and to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (4.2%) and federal
(0) 8%) unemployment taxes. The journal entry to record the accrued salaries would include a​

• A) debit to Salaries Payable for $313,000
• B) credit to Salaries Payable for $364,500
• C) debit to Salaries Expense for $364,500
• D) credit to Salaries Expense for $313,000

---

Definitions:

Primary Reinforcer

A naturally reinforcing substance or event, such as food or water, that satisfies a basic biological need without prior learning.

Appropriate Behavior

Actions or conduct that are considered suitable, acceptable, or proper in a particular context or society, often guided by social norms and cultural values.

Praise

The expression of approval or admiration for someone or something, often used to encourage positive behavior or outcomes.

Secondary Reinforcers

Stimuli that acquire their reinforcing properties through their association with primary reinforcers, such as money being valuable due to its ability to purchase food (a primary reinforcer).