Multiple Choice Question 134 The following totals for the month of June were taken from the payroll register of Marigold Company, Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $79300 6129 17400 3500 680 4500 The journal entry to record the monthly payroll on June 30 would include a a. debit to Salaries and Wages Expense for $52271, b. debit to Salaries and Wages Expense for $79300. c. debit to Salaries and Wages Payable for $79300. d. credit to Salaries and Wages Payable for $79300 Answer: Multiple Choice Question 135 The following totals for the month of June were taken from the payroll register of Sunland Company Salaries and wages FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes $80700 6145 18500 3300 630 3500 The entry to record the payment of net payroll would include a a. credit to Cash for $49255 Codebit to Salaries and Wages Payable for $48625 c. debit to Salaries and Wages Payable for $S2755 d. debit to Salaries and Wages Payable for $49255. Answer: B Multiple Choice Question 136 The following totals for the month of June were taken from the payroll register of Sunland Company, Salaries and wages $79100 FICA taxes withheld 6144 Income taxes withheld 17500 Medical insurance deductions 3100 Federal unemployment taxes 690 State unemployment taxes 3800 The entry to record accrual of Sunland's Company's payroll taxes would include a 3. credit to Payroll Tax Expense for $4490 b. debit to Payroll Tax Expense for $10634. credit to FICA Taxes Payable for $4490. d. credit to Payroll Tax Expense for $10634. c