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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