Which of the following statements regarding employee compensation is false?

	a.	Cash paid to employees seldom equals the gross earnings of the employees
	b.	Income taxes and the employees portion of social security taxes must be withheld from employee checks and remitted to the government
	c.	Companies must pay a portion of each employees social security to the government as well as federal and state unemployment taxes and workers compensation taxes
	d.	The fringe benefits provided to employees seldom exceed 5% of salary
	e.	Accrued employee compensation and benefits are included as current liabilities on the employers balance sheet.