Supermeg Dry Cleaners had the following payroll data for its May 14 pay date: May 14 Wages and salaries expense Federal withholding tax payable Social Security tax payable Medicare tax payable 401(k) contributions payable Health Insurance payable Union Dues payable Wages and salaries payable 522 $187,327.54 220 221 222 223 224 $ 31,845.68 10,769.95 2,518.78 6,556.46 13,618.71 4,683.19 117,334.77 227 226 May 14 Wages and salaries payable Cash 226 117,334.77 101 117,334.77 When the firm remits its health insurance premium for this pay date, what is the General Journal entry? Multiple Choice O Debit Health Insurance Payable $27.237.42: Credit Cash $27.237.42 O O Debit Cash $27.237.42: Credit Health Insurance Payable $27.237.42 O Debit Cash $13.618.71: Credit Health Insurance Payable $13,618.71 O O Debit Health Insurance Payable $13,618.71: Credit Cash $13.618.71 O