=+a. Salaries accrued: sales salaries, $2,540; officers salaries, $1,240; office salaries, $480. The payroll taxes are immaterial
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=+a. Salaries accrued: sales salaries, $2,540; officers salaries, $1,240; office salaries, $480.
The payroll taxes are immaterial and are not accrued.
b. Vacation pay, $10,600.
Selected transactions completed by Blackwell Company during its first fiscal year ending December 31 were as follows:
Jan. 2. Issued a check to establish a petty cash fund of $2,000.
Mar. 4. Replenished the petty cash fund, based on the following summary of petty cash receipts: office supplies, $789; miscellaneous selling expense,
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