11. MC.08.015 The Sales Wage Expense would be used to record: a. A holding account for wages due and payable b. Net pay for sales personnel c. Deductions for Sales Personnel d. Gross Pay for Sales Personnel 12. MC.08.016 Wages Payable is used to record: ao fimployee Gross Pay Deductions and Taxes Employee Net Pay ...Cumulative Employee Earnings 13. MC.08.017 Payroll Tax Expense includes all of the following EXCEPT: a. EICA Taxes Payable b. SUTA - FUTA Federal Income Tax Withheld 14. MC.08.018 The employer's counterpart to a Social Security number is the: a. Employer Information Number D. Employer Identification Number c. Employer Interest Number t. Employer. Item Number 15. MC.08.019 Employer Payroll Tax liability occurs when: a. The payroll journal entry is completed b. When the employee is actually paid c. When the payroll liability is paid d. The employee comes to work