The total payroll of Waters Company for the month of October,2007 was
$360,000 of which $90,000 represented amounts paid in excess of $90,000 to
certain employees. $300,000 represented amounts paid to employees in
excess of the $7,000 maximum subject to unemployment taxes. $90,000 of
federal income taxes and $9,000 of union dues were withheld. The state
unemployment tax is 1%,the federal unemployment tax is 8%,and the current
F.I.C.A. tax is 7.65% on an employee's wages to $90,000 and 1.45% in excess
of $90000. What amount should Waters record as payroll tax expense?
a. $118,620
b. $113,040
c. $23,040
d. $28,440
快被考倒了 拜託神人~"~ 肛溫!
--
│ ███ ▂▄▃ ││││
│ ˋ ◤Mooncat~◥││││ 「為什麼，
│ ‵ ◤ ◥▏*_▂▁ ▋ │││ 為什麼教授這麼雞掰
│ ′ 、▌█ ▊▉▏ │ 沒天理啊………」
◢ ◤◢ ◣▋◢ █ ▋▊ ▕▅▇ ◥◥＊Mooncat~
◢ ▂▇ˋ█▆◤ ▂_ ▁▄▆▇▃ by mooncats
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$360,000 of which $90,000 represented amounts paid in excess of $90,000 to
certain employees. $300,000 represented amounts paid to employees in
excess of the $7,000 maximum subject to unemployment taxes. $90,000 of
federal income taxes and $9,000 of union dues were withheld. The state
unemployment tax is 1%,the federal unemployment tax is 8%,and the current
F.I.C.A. tax is 7.65% on an employee's wages to $90,000 and 1.45% in excess
of $90000. What amount should Waters record as payroll tax expense?
a. $118,620
b. $113,040
c. $23,040
d. $28,440
快被考倒了 拜託神人~"~ 肛溫!
--
│ ███ ▂▄▃ ││││
│ ˋ ◤Mooncat~◥││││ 「為什麼，
│ ‵ ◤ ◥▏*_▂▁ ▋ │││ 為什麼教授這麼雞掰
│ ′ 、▌█ ▊▉▏ │ 沒天理啊………」
◢ ◤◢ ◣▋◢ █ ▋▊ ▕▅▇ ◥◥＊Mooncat~
◢ ▂▇ˋ█▆◤ ▂_ ▁▄▆▇▃ by mooncats
--
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