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THE ACCOUNT FOR PAYROLL TAX EXPENSE INCLUDES ALL OF THE FOLLOWING EXCEPT A. FEDERAL INCOME TAX B. UNEMPLOYMENT TAXES FOR THE YEAR TO DATE C.

THE ACCOUNT FOR PAYROLL TAX EXPENSE INCLUDES ALL OF THE FOLLOWING EXCEPT A. FEDERAL INCOME TAX B. UNEMPLOYMENT TAXES FOR THE YEAR TO DATE C. EMPLOYER PAYROLL TAXES FOR THE YEAR TO DATE D. FICA TAXES (SOCIAL SECURITY AND MEDICARE) PAID BY THE EMPLOYER FOR THE LATEST PAYROLL PERIOD

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