Answer all please

[p 407-413] Employers often withhold payroll items, such as income tax and health benefit premiums, from employee paychecks and remit them on behalf of the employee. For instance, Sarah's company withholds from her paycheck the monthly premium for her medical plan, then sends that amount to Blue Cross on Sarah's behalf. Sarah's employer also withholds income tax from Sarah's paycheck and remits that amount to the Internal Revenue Service (IRS). Until the employer remits the amounts withheld to the insurance company or the IRS, the employer should record these withholdings as: O Payroll receipts O Current liabilities O Current assets O Wages payable