1. An employee has $600 withheld from theory check for federal income tax. what is the employer's income tax they need to pay? a) $140 b) $300 c) $0 d) $600

2. If the employee has $500 withheld from their check for FICA Social Security, what is the amount the employer would need to record as payroll tax expense? a) $0 b) $120 c) $380 d) $500

3. The individual employee earning record provides a summary of the following for a single employee, except a) hours b) net pay c) unemployment taxes d) withholding taxes