Zipperle Company Has the Following Payroll Information for the Pay

Multiple Choice

Zipperle Company has the following payroll information for the pay period ending September 18,20XX: $$\begin{array} { | l | r | } \hline \text { Gross pay } & \$ 27,894.50 \\\hline \text { Federal withholding tax } & \$ 3,570.00 \\\hline \text { Social Security tax } & \$ 1,670.56 \\\hline \text { Medicare tax } & \$ 390.70 \\\hline 401 \text { (k) contributions } & \$ 1,115.78 \\\hline \text { Health Insurance } & \$ 950.00 \\\hline \text { Garnishment } & \$ 450.00 \\\hline \text { Net pay } & \$ 19,747.46 \\\hline\end{array}$$ Which items would be debited in the General Journal entry to record the employees' share of the payroll?

A) 401(k) contributions
B) Garnishment
C) Gross pay
D) Net pay