Unearned Rent Revenue is O a contra account to Rent Revenue. O reported as a current liability debited when rent is received in advance. O a revenue account. Assuming a FICA tax rate of 7.65% on the first $158300 in wages, 1.45% on amounts in excess of $158300, and a federal income tax rate of 20% on all wages, what would be an employee's net pay for the year if he earned $193400 for the year? O $143369 O $154211 $142101 O $143186