The following totals for the month of September were taken from the payroll register of Mindless Company. Use this information to answer questions 6 and 7.

Salaries $24,000 Federal income taxes withheld 5,000 FICA taxes withheld 1,100 Federal Unemployment Taxes 64

State Unemployment Taxes 432

What is the journal entry to record the monthly payroll expense on September 30?

a. Increase Salaries and Wages Expense $24,000; Decrease Cash $24,000

b. Increase Salaries and Wages Expense $30,596; Increase Payroll Taxes Payable $6,596; Increase Salaries and Wages Payable $24,000

c. Increase Salaries and Wages Expense $24,000; Increase FICA Taxes Payable $1,100; Increase Federal Income Taxes Payable $5,000; Increase Salaries and Wages Payable $17,900

d. Increase Payroll Tax Expense $6,596; Increase Payroll Taxes Payable $6,596

e. Increase Salaries and Wages Expense $30,100; Increase Salaries and Wages Payable $30,100

Refer to Mindless Company above. What entry records the accrual of the employers payroll taxes?

a. Increase Payroll Tax Expense $6,596; Increase Payroll Taxes Payable $6,596

b. Increase Payroll Tax Expense $1,596; Increase Payroll Taxes Payable $1,596

c. Decrease Payroll Taxes Payable $6,596; Decrease Cash $6,596

d. Increase Salaries and Wages Expense $24,000; Increase Payroll Taxes Payable $6,596; Increase Salaries and Wages Payable $17,404

e. Increase Salaries and Wages Expense $30,596; Increase Payroll Taxes Payable $6,596; Increase Salaries and Wages Payable $24,000