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18. Payments by an employer, in addition to wages and salaries, that are made to acquire employee benefits such as group insurance coverage, are known as: A) .Federal voluntary benefits. Employee fringe benefits. C) Payroll taxes. D) Employee withholding taxes . None of the above. 19. If the payroll bank account has a $210 balance because an employee's payroll cheque has not cleared, the $210 should appear: A) On the balance sheets as a current asset. B) On the balance sheet as a current liability. C) On the income statement as an expense. D) On the balance sheet as a current asset and on the income statement as an expense. E) On none of the foregoing