I need both answers please

QUESTION 20 According to a summary of the payroll of Scotland Company, S450,000 was subject to the 6.0% social security tax and $500,000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98,000. Also, S15,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. The journal entry to record accrued payroll taxes would include a a. credit to SUTA Payable of S18,900 b.credit to SUTA Payable of 5810 c. debit to SUTA Payable of 5810 d. debit to SUTA Payable of $18,900 QUESTION 21 Z pol On December 31, Strike Company sold one of its batting cages for $50,000. The equipment had an original cost of $310,000 and has accumulated depreciation of S260,000. Depreciation has been recorded up to the end of the year. What is the amount of the gain or loss on this transaction? a. cannot be determined b.no gain or loss gain of $50,000 d. loss of $50,000