According to a Summary of the Payroll of Scotland Company

question 40

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 $313,000
• B) a credit to Salary Payable of $363,000
• C) a debit to Salary Expense of $363,000
• D) a credit to Salary Expense of $313,000

---

Definitions:

Political Savvy

The skill of understanding and navigating complex social or organizational politics to achieve goals.

Framing Messages

The process of constructing and presenting information or messages in a way that influences how the audience perceives and interprets them.

Conflict

Occurs when parties disagree over substantive issues or when emotional antagonisms create friction between them.

Dominating Influence

A significant impact or control over individuals or situations, often leading to a position of authority.