16. The employer becomes liable for payroll taxes when a. the employee earns the wages b. the employee is paid the wages c. the federal tax return is filed d. the payroll tax return is filed 17. Businesses are classified as monthly or semi-weekly depositors based on a. the look back period rule b. the number of pay periods expected next year c. the amount of federal payroll taxes paid d. the number of employees 44. Employees are paid every two weeks. On December 31, employees are owed $2,500 in salaries since the last payday on December 22. What is the adjusting journal entry? debit cash and credit salaries expense b. debit salaries expense and credit cash debit salaries payable and credit salaries expense d. debit salaries expense and credit salaries payable a c. 45. Karen Jake is the National Sales Manager of Property.com. To get sales up to the projection for the old year, Karen asked the accountant to put the first 2 weeks' sales in January back into December. Karen told the accountant that this secret would only be between them. Should Karen move the new sales into the old sales year? You make the call. Write down your specific recommendations to Karen Points