Use This Information to Answer the Following Question The Entry to Record the Payroll Would Include a
A)

Multiple Choice

Use this information to answer the following question. Baker Company has the following information for the pay period of January 1-15,2010.Payment occurs on January 20.
$\begin{array}{lrlr}\text { Gross payroll } & \$ 16,000 & \text { Federal income taxes withheld } & \$ 1,800 \\\text { Social security and Medicare rate } & 7.65 \% & \text { Federal unemployment tax rate } & .8 \%\\\text { State unemployment tax rate}&5.4\%\end{array}$
The entry to record the payroll would include a

A) debit to Salaries Payable for the net amount.
B) credit to State Unemployment Tax Payable.
C) debit to Salaries Expense for the amount paid to the employees.
D) debit to Salaries Expense for the gross payroll.