According to a Summary of the Payroll of Scotland Company

question 131

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 salaries would include:

• A) a debit to Salary Payable of $450,000
• B) a credit to Salary Payable of $500,000
• C) a debit to Salary Expense of $500,000
• D) a credit to Salary Expense of $450,000

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Definitions:

Immanent Justice

The belief, often held by children, that moral behavior is always rewarded and immoral behavior is always punished.

Immediate

Pertaining to something occurring or done without delay.

Heteronomous

Subject to external rules or laws rather than being independent in one's ethics or morality.

Autonomous

The capacity to make an informed, uncoerced decision independently.