According to a Summary of the Payroll of Scotland Company

question 71

Multiple Choice

According to a summary of the payroll of Scotland Company, $450,000 was subject to the 7.0% 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 (4.2%) and federal (0.8%) unemployment taxes. The journal entry to record accrued payroll taxes would include:

• A) a debit to SUTA Payable of $630
• B) a debit to SUTA Payable of $18,900
• C) a credit to SUTA Payable of $630
• D) a credit to SUTA Payable of $18,900

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Definitions:

Photo Colors

Refers to the hues, saturation, and brightness levels present in a photograph which can be adjusted during editing for various effects.

Brown

A dark tertiary color which is a composite of red, black, and yellow, often associated with earth and nature.

Gold

A dense, yellow precious metal used for investment, jewelry, and in electronics due to its conductivity and resistance to corrosion.

Yellow

Yellow is a primary color perceived when light with a dominant wavelength of roughly 570–590 nanometers is detected by the eye.