Gail's Bakery had the following information before the pay period ending June 30:

Employee Name

Pay

rate

Hours worked

Cumulative earnings

Department

Federal income tax withheld

P. Gardner

$2,000

Salaried

$12,000

Kitchen

$86.00

T. Bennitt

10.00/hr

50

6,500

Office

22.00

Assume:

FICAminusOASDI

applied to the first $117,000 at a rate of 6.2%.

FICAminusMedicare

applied at a rate of 1.45%.

FUTA applied to the first $7,000 at a rate of 0.8%.

SUTA applied to the first $7,000 at a rate of 5.6%.

State income tax is 3.8%.

Given the above information, what would be the amount applied to Office employee wage Expense?

A.

Debit $550

B.

Credit $500

C.

Credit $550

D.

Debit $500