7.

The following totals for the month of July were taken from the payroll register of Lakeside Company.

Salaries	$16,000
Social security and Medicare taxes withheld	900
Employees federal income taxes withheld	2,500
Medical insurance deductions	450
Federal unemployment taxes	32
State unemployment taxes	216

The journal entry to record the monthly payroll on July 31 would include a

a. credit to Salaries Expense for $16,000.

b. debit to Salaries Payable for $12,150.

c. debit to Salaries Payable for $11,902.

d. debit to Salaries Expense for $16,000.

8.

The following totals for the month of April were taken from the payroll register of Tapper Company.

Salaries	$12,000
Social security and Medicare taxes withheld	550
Employees federal income taxes withheld	2,500
Medical insurance deductions	450
Federal unemployment taxes	32
State unemployment taxes	216

The journal entry to record the monthly payroll on April 30 would include a

a. credit to Employees Federal Income Taxes Payable for $2,500.

b. debit to Salaries Expense for $8,500.

c. debit to Salaries Payable for $8,252.

d. debit to Salaries Payable for $8,500.