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:

Explicit Memory

Memory in which there is conscious recall of facts and events.

Episodic Memory

A subtype of long-term memory that involves the recollection of specific events, situations, and experiences, including their contexts and associated emotions.

Classical Conditioning

A learning process that occurs when two stimuli are repeatedly paired; a response that is initially elicited by the second stimulus is eventually elicited by the first stimulus alone.

Priming

The process through which a detector or portion of the nervous system is prepared for an upcoming input, making it easier for the participant to recognize that input.