The following totals for the month of April were taken from the payroll register of Swifty Company. Salaries and wages $90000 FICA taxes withheld 6885 15000 Income taxes withheld Medical insurance deductions 2700 Federal unemployment taxes 540 State unemployment taxes 4860 The entry to record the accrual of federal unemployment taxes would include a O credit to Federal Unemployment Taxes Payable for $540. credit to Payroll Tax Expense for $540. debit to Federal Unemployment Taxes Payable for $540. O debit to Federal Unemployment Taxes Expense for $540. Watunga County Bank agrees to lend Bonita Granite Company $609000 on January 1. Bonita Granite Company signs a $609000, 8%, 9-month note. What is the adjusting entry required if Bonita Granite Company prepares financial statements on June 30? Interest Payable 24360 Cash 24360 Interest Expense 24360 Interest Payable 24360 Interest Expense 24360 Cash 24360 24360 Interest Payable Interest Expense 24360 Karen Jones's regular rate of pay is $32 per hour with one and one-half times her regular rate for any hours which exceed 39 hours per week. She worked 50 hours last week. Therefore, her gross wages were $1248. $1600. $1776. O $2400. The following totals for the month of April were taken from the payroll register of Sheridan Company. Salaries and wages $66000 FICA taxes withheld 5049 15000 Income taxes withheld Medical insurance deductions 2700 Federal unemployment taxes 396 State unemployment taxes 3564 The journal entry to record the monthly payroll on April 30 would include a O debit to Salaries and Wages Payable for $66000. credit to Salaries and Wages Payable for $66000. debit to Salaries and Wages Expense for $45555