Supermeg Dry Cleaners Had the Following Payroll Data for Its

Multiple Choice

Supermeg Dry Cleaners had the following payroll data for its May 14 pay date: May 14 Wages and salaries expense 522 $ 187,327.54
Federal withholding tax payable 220 $ 31,845.68
Social Security tax payable 221 10,769.95
Medicare tax payable 222 2,518.78
401(k) contributions payable 223 6,556.46
Health Insurance payable 224 13,618.71
Union Dues payable 227 4,683.19
Wages and salaries payable 226 117,334.77
May 14 Wages and salaries payable 226 117,334.77
Cash 101 117,334.77
When the firm remits its health insurance premium for this pay date, what is the General Journal entry?

A) Debit Cash $27,237.42; Credit Health Insurance Payable $27,237.42
B) Debit Cash $13,618.71; Credit Health Insurance Payable $13,618.71
C) Debit Health Insurance Payable $13,618.71; Credit Cash $13,618.71
D) Debit Health Insurance Payable $27,237.42; Credit Cash $27,237.42