1) Employers must pay payroll taxes for:

a) social security and medicare

b) social security and medicare, federal unemployment, and state unemployment taxes

c) federal income and social security and medicare taxes

d) none of these

2) In the entry to journalize paying the liability for the first quarter federal unemployment tax, the account credited would be:

a) Salary Expense

b) Unemployment Tax Payable - Federal

c) Payroll Taxes Expense

d) Cash

3) To record the employer payroll taxes expense, the following accounts are credited:

a) Payroll Taxes Expense and Employee Income Tax Payable

b) Employee Income Tax Payable, Social Security Tax Payable, Medicare Tax Payable, Unemployment Tax Payable - Federal, and Unemployment Tax Payable- State

c) Social Security Tax Payable, Medicare Tax Payable, Unemployment Tax Payable - Federal, and Unemployment Tax Payable - State

d) None of these