Final answer:
The option that is posted as a debit (DR) is the $5,000.00 paycheck, which is posted to the company's checking account, reflecting the cash outflow when paying an employee.
Step-by-step explanation:
The journal entry that would be posted as a debit (DR) among the options provided is:A. $5,000.00 paycheck, posted to the checking account.This is because when a company issues a paycheck, it will debit (increase) the expense account related to payroll and credit (decrease) the checking account to reflect the payment made to the employee.
The deposits and withheld taxes mentioned in the other options would be credited, not debited, when posted to a liability account as they represent liabilities or future outflows of cash. It's essential to remember that in accounting, a debit to an asset account signifies an increase, while a debit to a liability or equity account represents a decrease.