1. On December 30, Drake Corporation pays wages of $15,000, from which it withholds $1,138 FICA and $1,340 FITW. FUTA tax is $120 and SUI, $450. Prepare the following journal entries:

1. Payment of employee salaries, including deductions.
   
   Drake’s payroll tax expense
   
   Drake remits its payroll taxes

When we record but don't pay for payroll, we

Group of answer choices

Organize it

Color it

Accrue it

Earn it