uxus are paid: a. by the end of January of the following year t b. by the end of the month following the end of the ca C. d. owed is more than $500 at the same time as the Form 941 taxes Both a and b are correct. 6. The correct journal entry to record the payment of SUTA is debit: a. b. c. d. SUTA Expense; credit Cash Cash; credit SUTA Expense Cash; credit SUTA Payable SUTA Payable; credit Cash