1. In the following General Journal entry, which account represents the employees’ gross pay?

Description Debit Credit Wages and Salaries Expense $124,785.00 Federal Income Tax Payable $15,280.00 Social Security Tax Payable 7,736.67 Medicare Tax Payable 1,809.38 State Income Tax Payable 4,741.83 Wages and Salaries Payable 95,217.12