The only pay-sheet recovery is national insurance contribution at 6%. Employer’s contribution is 9%. By the year-end net salary paid is £154,630 and the total amount remitted as the National Insurance contribution is £21,400. Ascertain the amount of salary to be reported as expense and as liability for National Insurance.

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Expense a £179,305 Liability £3,275 b £164,500 £3,275 c£163,908 £4,269 d £178,660 £2,630