What are, if any, the possible defenses against a valid contract which may cause it to be unenforceable?

Jack, an employee of Desert Sky, Inc, has gross salary for May of $16,000

The entire amount is under the OASDI limit of $117,000 and thus subject to FICA. He is also subject to federal income tax at a rate of 24%. Which of the following is a part of the journal entry for accrual of the employer payroll taxes? (Assume a FICA-OASDI Tax of 6.2% and FICA-Medicare Tax of 1.45%.) Jack's income to date exceeds the FUTA and SUTA tax income limits. A) credit to Salaries Payable for $16,000 B) debit to Cash for $11,256.00 C) debit to Employee Income Taxes payable of $3,840.00 D) credit to FICA-Medicare Taxes Payable of $232.00

Pete always buys Purina dog food for his dog because he believes that it is the best value for the nutritional content. Pete's loyalty status is best described as ________

A) split loyal B) shifting loyal C) consistent loyal D) hard-core loyal E) switcher