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50. Workers' compensation provides insurance for employees who are: a. unemployed due to an economic downturn b. unemployed due to a plant closing c. injured while on the job d. not paid enough 51. A FUTA tax credit: a. is given to employers who pay their state unemployment taxes on time b, is usually in the amount of 5.4% c, is applied against the 6.2% standard rate d. All of the above. 52) Workers' Compensation Insurance is paid by the employer to protect: a. the employee against job-related injury or death b. himself/herself against job-related accidents or death c. the employee against non job-related injury or death d. himself/herself against non job-related accidents and death 53. The Wages and Salaries Expense account would be used to record: a. net earnings for the office workers b. a credit to the amount owed to the office workers c. gross earnings for the office workers d. a debit for the amount of net pay owed to the office workers 54. Payroll Cash is a(n): a. revenue b. liability c. asset d. expense 55. The debit amount to Payroll Tax Expense represents: a. the employer's portion of the payroll taxes b. the employees' portion of the payroll taxes c. the employer's and employees' portion of the payroll taxes d. None of the above