Randall,an Employee of Ramsay's,Inc

Multiple Choice

Randall,an employee of Ramsay's,Inc.,has gross salary for March of $4,000.The entire amount is under the OASDI limit of $118,500 and thus subject to FICA.He is also subject to federal income tax at a rate of 18%.Randall has a deduction of $320 for health insurance and $80 for United Way.Which of the following is included in the entry to record the liabilities for payroll withholding deductions?

A) debit to Salaries Payable
B) credit to United Way Payable
C) debit to FICA Taxes Payable
D) debit to Cash