On Dec. 12, 2023, Novak Coast Accountants received $6100 from a customer as an advance payment for accounting work to be done. The payment was credited to Service Revenue. Thirty percent of the work was performed in December 2023, with the rest to be done in January 2024, at which time the customer will be billed. The required adjusting entry at December 31, 2023 (year end) is Dr. Unearned Revenue $1830, Cr. Service Revenue $1830. Dr. Service Revenue $4270, Cr. Unearned Revenue $4270. Dr. Unearned Revenue $4270, Cr. Service Revenue $4270. Dr. Service Revenue $1830, Cr. Unearned Revenue $1830. Under ASPE, a contingent liability is recognized if an asset may have been impaired. O it is certain that funds are available to settle the contingency. the amount of the loss can be reasonably estimated and it is likely that an asset has been impaired or a liability incurred as of the financial statement date. O it is likely that an asset has been impaired or a liability incurred even though the amount of the loss cannot be reasonably estimated. The total payroll of Bramble Company for the month of October was $249000, all subject to CPP deductions of 5.45% and El deductions of 1.58%. As well, $62250 in federal income taxes and $6225 of union dues were withheld. The employer matches the CPP employee deductions and contributes 1.4 times the employee El deductions. What amount should Bramble record as employer payroll tax expense for October? $19078.38 O $25303.38 $81328.38 O $17504.70