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: $$\begin{array} { | l | l | l | r | r | r | } \hline \text { May } & 14 & \text { Wages and salaries expense } & 522 & \$ 187,327.54 & \\\hline & & \text { Federal withholding tax payable } & 220 & & \$ 31,845.68 \\\hline & & \text { Social Sec urity tax payable } & 221 & & 10,769.95 \\\hline & & \text { Medicare tax payable } & 222 & & 2,518.78 \\\hline & & 401 ( \text { k) contributions payable } & 223 & & 6,656.46 \\\hline & & \text { Health Insurance pay able } & 224 & & 13,618.71 \\\hline & & \text { Union Dues payable } & 227 & & 4,683.19 \\\hline & & \text { Wages and salaries payable } & 226 & & 117,334.77 \\\hline &&&\\\hline \text { May } & 14 & \text { Wages and salaries payable } & 226&117,334.77 & \\\hline & & \text { Cash } & 101& &117,334.77 \\\hline\end{array}$$ When the firm remits its health insurance premium for this pay date,what is the General Journal entry?

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