Accounting problem

Kiki Company has 5 sales employees, each of whom earns $8,000 per month and is paid on the last working day of the month. The gross monthly payroll is subject to federal unemployment taxes of 0.8% and state unemployment taxes of 4.0%. All earnings are subject to FICA social security taxes of 6.2% and Medicare taxes of 1.45%. Withholding for each employee also includes federal income tax of 16% and monthly medical insurance premiums of $220 for each employee. Monthly payroll tax expense will be: $ 5, 980 $ 6, 080 $ 4, 980 $11, 380 Jurgens, Inc. purchased a truck on July 1, 2016, for $37, 800. At that time, the truck's useful life was an estimated five years with no salvage value. Before the entry to record 2018 depreciation was made, the truck's estimated useful life was changed to four years with a $1, 400 salvage value. Using straight-line depreciation, what is the 2018 depreciation expense? $ 7, 560 $ 9, 100 $10, 024 $10, 584 Revi Company purchased land and a building for a total price of $10, 400,000. Individually, the land was appraised at $1, 680,000 and the building at $9, 520,000. How much should be recorded as the acquisition cost of each asset? Land, $1, 680,000; building, $9, 520,000 Land, $1, 680,000; building, $8, 720,000 Land, $1, 560,000; building, $8, 840,000 Land, $1, 600,000; building, $8, 800,000