19. And 20. Take home 21. Circle the letter in front of the items that would be included in an employer's payroll tax expense. a. Union dues b. FICA taxes c. State income tax d. State unemployment tax c. Federal income tax f. Federal unemployment tax 8. Employee United Way Contributions h. Credit union dues i. Garnishments j. Local income tax 22. ABC Corporation holds stock as an investment in several companies. They are as follows: Bogus Inc. 3,000 shares Gates Company 5,000 shares List who's shares might be distributed under the following conditions. (a) ABC Corporation declares a property dividend. (b) ABC Corporation declares a stock dividend. 23. ABC Company holds 10,000 shares of stock in Gates Inc. Gates declares and pays a dividend of Si a share. Record the journal entry for receipt of dividends under the following two situations. (a) Total shares outstanding are 100,000. ABC cannot exert significant influence (b) Total shares outstanding are 50,000. ABC can exert significant influence