18. The Employer's Annual Federal Unemployment Tax Return. This shows the annual amount of FUTA tax the employer owes for the year. a. Form 940 b. Form 941 c. Form W-4 d. Form W-2 19. If a business sells merchandise for $230 and later issues the customer a credit memorandum for $33 dollars, the customer's account receivable balance is: a. $33 b. $197 c. $230 d. $263 20. What is a Signature card? 21. Define Net Pay. 22. An insurance program that provides benefits to workers who are injured on the job is called a. federal unemployment insurance b. state unemployment insurance c. workers' compensation insurance d. social security 23. What are taxable earnings? 24. The annual report by an employer to each employee showing the employee's wages subject to FICA and federal income taxes along with withholdings for various taxes. a. Form 940 b. Form 941 c. Form W-4 d. Form W-2