Payroll records for Lia Corporation included the following amounts:

Weekly Payroll	$220,000
Federal Withholding	22,000
California Withholding	11,000
Federal unemployment taxes payable	900
California unemployment taxes payable	8,100
Retirement Contributions	10,000

FICA tax rates are 7.65%.

Use these facts for the next 2 questions.

16What is the amount of Salaries Payable that Lia Corp records for their weekly payroll entry?

$177,000

$160,170

$187,000

$220,000

$170,170

17What is the amount of payroll tax expense that Lia Corp records for their weekly payroll entry?

$9,000

$8,100

$25,830

$16,830

$0