42. Employers' responsibilities for payroll do not include: A) Providing each employee with an annual report of his or her wages subject to FiCA and federal income taxes along with the amount of these taxes withheld B) Filing Form 941, the Employer's Quarterly Federal Tax Return C) Filing Form 940, the Annual Federal Unemployment Tax Return D) Maintaining individual earnings records for each employee E) Recording the employee Federal Income Tax withholding as a debit to the Federal Income Tax Expense account 43. Gross pay is: A) Take-home pay B) Total compensation earned by an employee before any deductions C) Salaries after taxes are deducted D) Deductions withheld by an employer E) The amount of the paycheck 44. The employer should record deductions from employee pay as: A) Employee receivables B) Payroll taxes C) Current liabilities D) Wages payable E) Employee payables 45. FICA taxes include: A) Social Security and Medicare taxes B) Charitable giving C) Employee state income tax D) Federal and state unemployment taxes E) Farming income crop adjustment taxes