74) The entry to record the employers payroll taxes would include: A) a credit to State and Federal Unemployment Tax Payable. B) a credit to FICA-Social Security Taxes Payable and FICA-Medicare Taxes Payable. C) a debit to Payroll Taxes Expense. D) All of these answers are correct. 75) The entry to record the payroll tax expense would include: A) a credit to Cash. B) a credit to FICA (Social Security and Medicare) Taxes Payable. C) a credit to Federal Income Taxes Payable. D) a credit to Wages Payable. 76) The percentage of FICA-Medicare multiplied by taxable earnings on the 941 is: A) 12.4%. B) 6.2%. C) 2.9%. D) 1.45%. 77) The employers annual Federal Unemployment Tax Return is: A) Form 940EZ. B) Form 8109. C) Form 941. D) Form W-4. 78) Workers Compensation Insurance is: A) paid by the employer to protect the employee against job-related injury or death. B) paid by the employee to protect himself/herself against no-njob-related accidents and death. C) paid by the employee to protect himself/herself against job-related accidents or death. D) paid by the employer to protect the employee against non-job-related injury or death