Question

The following totals for the month of April were taken from the payroll register of Tapper Company. Salaries $12,000Social security and medicare taxes withheld 550Employees federal income taxes withheld 2,500Medical insurance deductions 450Federal unemployment taxes 32State unemployment taxes 216

The journal entry to record the monthly payroll on April 30 would include aa. debit to Salaries Payable for $8,500.b. debit to Salaries Expense for $8,500.c. debit to Salaries Payable for $8,252.d. debit to Salaries Expense for $12,000.

Answer 1

Given:

Salaries = $12,000

Social security and medicare taxes withheld = $550

Employees federal income taxes withheld = $2,500

Medical insurance deductions = $450

Federal unemployment taxes = $32

State unemployment taxes = $216

Therefore, the correct option is (d.) debit to Salaries Expense for $12,000.