The following totals for the month of April were taken from the payroll register of Metz Company Salaries $20,000 FICA taxes withheld 1,533 Income taxes withheld 4,400 Medical insurance deductions 800 Federal unemployment taxes 160 State unemployment taxes 1,000 The entry to record the payment of net payroll would include a

A. debit to Salaries and Wages Payable for $12,107
B. debit to Salaries and Wages Payable for $13,267
C. debit to Salaries and Wages Payable for $12, 267
D. credit to Cash for $12,267

Ans: B. debit to Salaries and Wages Payable for $13,267

Business

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