ng Payroll Which of the following is not included in the journal entry for employer payroll tax expense? a. FICA Employer b. FICA Employee c. FUTA Payable d. SUI Payable 5. 6. Which of the following is included in the journal entry for employee salaries and deductions? a. FICA Employer b. FICA Employee c. FUTA Payable d. SUI Payable Which of the following is not included in the journal entry for remittance of employer 941 taxes? a. FICA Employer b. FITW Payable c. FUTA Payable d. FICA Employee 7. 8. Which of the following is not included in the journal entry for employee salary expense and deductions? a. FICA Employee b. FITW Payable c. FUTA Payable d. Health Insurance/Employee Contribution Which of the following is not included in the journal entry for employee salary expense and deductions? a. FICA Employee b. FITW Payable c. Union Dues/Employee Contribution d. Health Insurance Payable 9