$2.010 cash. The entry to record this event would include a: A. 0Euipnent costing $12.100, on which $9,010 of accumulated depreciation has been recorded was sold for credit to Gain on Disposal of $5,100 credit to Loss on Disposal of $1,080. B C. debit to Equipment of $12,100. D. credit to Equipment for $3,090. E. debit to Accumulated Depreciation for $9,010. I. Current liabilities could include all of the following except A. accounts payable. B. notes payable due in 9 months. C a bank loan due in 18 months D any part of long-term debt due to be paid within one year E unearned revenue. Use the following information to answer questions 12 and 13. Thrf Lawson Company Income taxes withheld FICA withheld Unemployment taxes $24,000 4,900 1,100 496 12. The journal entry to record the employees' pay will include a: credit to Cash for $18,000. A. B. debit to Salaries and Wages Expense for $17,504. C. credit to Cash for $17,504. D. debit to Salaries and Wages Expense for $18,000. E. credit to Salaries and Wages Expense for $24,000. 13. The journal entry to record the accrual of the employer's payroll taxes will include a: A. debit to Payroll Tax Expense for $1,596. B. debit to Payroll Tax Expense for $6,496. C. D. E. debit to Payroll Tax Expense for $496. credit to Withheld Income Taxes Payable for $4,900. credit to FICA Payable for $2,200