Toshlin Issues Financial Statements on June 30

Multiple Choice

Toshlin issues financial statements on June 30.If payroll was $30,000 through June 30th and wages were to be paid on July 5,what is the correct journal entry on June 30? Assume FIT = 15%,FICA = 8%,SUTA = 6%,FUTA = 1%,
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A) No entry is required.​
B) Payroll 30,000 Wages Payable 30,000
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C) Payroll 30,000 Federal Income Tax 4,500
FICA Taxes Payable 2,400
Wages Payable 23,100
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D) Payroll 30,000 Federal Income Tax 4,500
FICA Taxes Payable 2,400
SUTA 1,800
FUTA 300
Wages Payable 21,000