3. Vincent Sanders works for Peterson Company all year and earns a monthly salary of $3,000. There is no overtime pay. Based on Vincent's W-4, Peterson withholds income taxes at 10% of his gross pay. As of July 31, Vincent had $21,000 of cumulative earnings. (Click the icon to view payroll tax rate information.) Journalize the accrual of salary expense for Peterson Company related to the employment of Vincent Sanders for the month of August. (Record debits first, then credits. Round all amounts to the nearest cent. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Credit Debit Cash Employee Health Insurance Payable Employee Income Taxes Payable FICA-Medicare Taxes Payable FICA-OASDI Taxes Payable Payroll Tax Expense Salaries Expense Salaries Payable United Way Payable More Info For all payroll calculations, use the following tax rates and round amounts to the nearest cent: Employee: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45% up to $200,000, 2.35% on earnings above $200,000. Employer: OASDI: 6.2% on first $118,500 earned; Medicare: 1.45%; FUTA: 0.6% on first $7,000 earned; SUTA: 5.4% on first $7,000 earned. Print Done O'Keith Company purchased a mine on January 1, 2018, for $519,000. The mine is estimated to contain 36,000 tons of iron ore. There is no residual value. The business extracted and sold 16,500 tons of ore in 2018 and 9,800 tons of ore in 2019. What is the book value of the mine at the end of 2019? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) O A. $519,000 B. $363,300 C. $139,754 D. $447,000