Use the following fact pattern to answer questions 30 through 33: The following involve payroll entries. For the pay period ending February 28, the payroll for the City of Harrisburg, PA was as follows: Federal FICA Taxes State Tax Program / Function: Gross Pay Withholding Withholding Withholding Public Works $ 89,700 $ 17,940 $ 6,862 $ 10,764 Public Safety 156,200 31,240 11,949 18,744 General Government 72,870 14,574 5,575 8,744 Totals $ 318,770 $ 63,754 $ 24,386 $ 38,252 Tax withholdings above included: $63,754 in Federal withholdings tax, $24,386 in FICA taxes, and $38,252 in state withholdings tax. Assume there were no other deductions. The payroll is paid (remitted) on March 6. Assume fiscal year 2020.

30. The entry in the general fund to record the employee payroll would include a: A. Debit to Expenditures2020, $318,770. B. Credit to Due to Federal Government, $24,386. C. Credit to Vouchers Payable, $318,770 D. Credit to Vouchers Payable, $256,132.

31. At the governmental activities (government-wide) level, the employee payroll entry would include a: A. Debit to Expenditures2020, $318,770. B. Credit to Due to Federal Government, $88,140. C. Debit to Expenses2020, $318,770. D. Credit to Vouchers Payable, $256,132.

32. The entry in the general fund to record the employer payroll taxes would include a: A. Debit to Expenditures2020, $88,140. B. Debit to Expenditures2020, $63,754. C. Credit to Vouchers Payable, $88,140. D. Credit to Due to Federal Government, $24,386.

33. The entry at the governmental activities (government-wide) level, the employer payroll taxes entry would include a: A. Debit to Expenditures2020, $24,386. B. Debit to Expenses2020, $63,754. C. Credit to Vouchers Payable, $88,140. D. Credit to Due to Federal Government, $24,386. 7

34. Other financing sources: A. Is an account used when transferring monies out of a governmental fund. B. Is reflected on the statement of activities. C. Increases the fund balance. D. Has a normal account balance of a debit.

35. When the budget of a governmental unit is adopted and the estimated revenues exceed the appropriations, the excess is: A. Debited to Budgetary Fund Balance. B. Credited to Budgetary Fund Balance. C. Credited to Encumbrances Outstanding. D. Debited to Encumbrances Outstanding.