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Multiple Choice Question 114 The following totals for the month of April were ta

ID: 2577709 • Letter: M

Question

Multiple Choice Question 114

The following totals for the month of April were taken from the payroll records of Swifty Corporation.

The entry to record the payment of net payroll would include a

debit to Salaries and Wages Payable for $61820.

debit to Salaries and Wages Payable for $54840.

credit to Cash for $68800.

debit to Salaries and Wages Payable for $60180.

Multiple Choice Question 114

The following totals for the month of April were taken from the payroll records of Swifty Corporation.

Salaries $91200 FICA taxes withheld 6980 Income taxes withheld 19000 Medical insurance deductions 3400 Federal unemployment taxes 240 State unemployment taxes 1640

The entry to record the payment of net payroll would include a

debit to Salaries and Wages Payable for $61820.

debit to Salaries and Wages Payable for $54840.

credit to Cash for $68800.

debit to Salaries and Wages Payable for $60180.

Explanation / Answer

Ans debit to Salaries and Wages Payable for $60180.

Federal unemployment taxes are not deductible.

All other taxes and deductions are deductible and taken in the calculation