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Greg company\'s sales employees earned salaries of $30,000 during February 1-7,

ID: 2442459 • Letter: G

Question

Greg company's sales employees earned salaries of $30,000 during February 1-7, all of which was subject to 7.65% Social security and Medicare tax withholding plus 7.65% to be contributed by the employer. The salaries are also subject to federal income tax withholdings of $5,000. Greg Company is subject to state unemployment taxes at the rate of 4% of salaries up to $20,800 per employee and federal unemployment taxes at a rate of 0.8% of salaries up to $7,000 per employee. No employee had yet earned $7,000 by February 7. Which on of the following entries should be journalized to record Greg Company's payroll tax expense?Question options:
a. (dr)Sales salaries expense $30,000
(cr)SS & MC taxes payable $2,295
(cr)Federal income tax payable $5,000
(cr)Accrued payroll payable $22,705

b. (dr)Payroll tax expense $3,735
(cr)Cash $3,735

c.(dr)Payroll tax expense $8,735
(cr)SS & MC payable $2,295
(cr)Federal income tax payable $5,000
(cr)State UC taxes paayble $1,200
(cr)Federal UC taxes payable $240

d. (dr)Payroll taxes expense $3,735
(cr)SS & MC taxes payable $2,295
(cr)State UC taxes payable $1,200
(cr) Federal UC taxes payable $240

C is not the correct answer, please know this and not guess.

Explanation / Answer

The employer's payroll taxes include matching the FICA and paying state and federal unemployment taxes. Option (d) Payroll taxes expenses                 $3,735                        SS & MC taxes Payable                                $2,295 [$30,000 * 7.65%]                        State UC taxes Payable                                  $1,200                        Federal UC taxes Payable                                 $240 Hence Option d is the correct answer.