Q3. The following totals for the month of April were taken from the payroll records of Dainty company Salaries $130000 FICA taxes withheld $9060 income taxes withheld $25500 Medical insurance deductions $3000 Federal unemployment taxes $240 Staple unemployment taxes $2160 The accrual of federal unemployment tax would include a(n) A) decrease to payroll tax expense for $240

B) decrease to federal unemployment taxes payable for $240

C) increase to federal unemployment taxes payable for $240

D) increase to federal unemployment taxes expense for $240

Q4 On October 1, Dainty painting service borrows $210000 from national bank on a 3-month, 210000, 7% note. Carla Vistas painting services adjustment on December 31 before financial statements are prepared includes a(n) A) Increase to interest expense and an increase to notes payable for $3675 B) increase to interest expense and increase to interest payable for $14700 C) increase to interest expense and increase to interest payable for $3675 D) decrease to interest payable and decrease to interest expense for $3675