1. Ayayai Corp. does not ring up sales taxes separately on the cash register. Total receipts for February amounted to $32436. If the sales tax rate is 6%, what amount must be remitted to the state for February's sales taxes?

a. It cannot be determined.

b. $1836

c. $1828

d. $1946

2.

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

Salaries	$68400
FICA taxes withheld	5235
Income taxes withheld	15000
Medical insurance deductions	2700
Federal unemployment taxes	550
State unemployment taxes	3400

The entry to record accrual of employers payroll taxes would include a

a. credit to FICA Taxes Payable for $3950.

b. credit to Payroll Tax Expense for $9185.

c. debit to Payroll Tax Expense for $9185.

d. credit to Payroll Tax Expense for $3950.

3.

Bramble Corp. issues 1050, 10-year, 8%, $1000 bonds dated January 1, 2017, at 95. The journal entry to record the issuance will show a

a. credit to Discount on Bonds Payable for $52500.

b. credit to Bonds Payable for $997500.

c. debit to Cash for $997500.

d. debit to Cash of $1050000.