Art Parrish, the Sole Employee of Parrish Sales, Has Gross

Multiple Choice

Art Parrish, the sole employee of Parrish Sales, has gross salary for March of $4,000. The entire amount is under the OASDI limit of $110,100, and thus subject to FICA. He is also subject to federal income tax at a rate of 18%. Art has a deduction of $320 for health insurance and $80 for United Way. Which of the following is included in the entry in the payroll cycle to record the disbursement of his net pay?

A) credit to Salaries and Wages Payable
B) debit to United Way Payable
C) debit FICA Tax Payable
D) credit Cash