a)The total on the Dilley Co. payroll register included the following amounts: gross earnings, $16,370; total deductions, $4,150; and net pay, $12,220. The journal entry to record payroll would include a

b)

Deposits in transit are

	a.	bank collections that do not appear on the bank statement.
	b.	funds that have not reached the bank in time to be shown on the depositors bank statement.
	c.	checks written by the depositor that have not reached the bank in time to be shown on the depositors bank statement.
	d.	NSF checks that have not reached the bank in time to be shown on the depositors bank statement.