1. Which of the following payroll taxes do employers pay on employees?

a.State Unemployment Tax (SUTA) Payable

b.Federal Insurance Contributions Tax (FICA) Payable

c.Federal Unemployment Tax (FUTA) Payable

d.All of these choices are correct.

e.None of these choices are correct.

2.Which of the following is debited in the journal entry to record the payment of the taxes shown on the quarterly 941 tax form?

a.Only Federal Income Tax Payable

b.Only Cash

c.FICA Social Security Tax Payable, FICA Medicare Tax Payable, and Employee's Federal Income Tax Payable

d.SUTA Tax Receivable (only employee), FICA Medicare Tax Payable, and Federal Income Tax Payable

e.Federal Unemployment Tax (FUTA) Payable (only employee) and Federal Income Tax Payable