cont v Mom's Courier Service recorded a loss of $7,500 when it sold a van that originally 7. $12,500 cash. Accumulated depreciation on the van must have been $65,000. a, $20,000. b. c $62,500 d. $50,000. . Which of the following accounts is not usually a current liability a. bonds payable. b. unearned revenue c. interest payable. d. FICA taxes payable ra T The following totals for the month of April were taken from the payroll register of Main Company: Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal Unemployment Taxes $24,000 1,100 5,000 900 64 432 State Unemployment Taxes The entry to record accrual of employer's payroll taxes would include a a. debit to Payroll Tax Expense for $496. b. debit to Payroll Tax Expense for $1,596. c. credit to FICA Taxes Payable for $2,200. d. credit to Payroll Tax Expense for $496. 10 Theint a. $18,000. b. $9,000. est charged on a S300 000 note payable, at the rate of 6%, on a 90 day note would be c. $4,500. d. $1,500