ABC Grocers uses a separate checking account to pay their employees. The gross pay for the period was $850. However, after deductions were taken out, the net pay for the period was $790. The journal entry to record the issuance of payroll checks to their employees would include: Multiple Choice a debit to Salaries Payable for $790 a credit to Salaries Payable for $850 a debit to Salaries Expense for $790 debit to Salaries Payable for $8501 < Prev 18 of 39 Next > During the week ended June 15, Wiley Automotive's employees earned $2,760 of gross wages and had $378 of federal income tax withheld. All of their employees had already earned over $7,000 of gross wages for the year so none of their wages were subject to FUTA or SUTA tax. However, all of their wages were still subject to Social Security tax of 6.2% and Medicare tax of 1.45%. The journal entry to record Payroll Tax Expense for the pay period would be: Multiple Choice Account Name Debit Credit Social Security Tax Payable 171.12 Medicare Tax Payable. 40.02 Payroll Taxes Expense 211.14 Account Name Payroll Taxes Expense Medicare Tax Payable Social Security Tax Payable Account Nane Debit Credit 571.32 171.12 400.20 Debit 311 14 Credit Account Name Debit Credit Social Security Tax Payable 171.12 Medicare Tax Payable. 40.02 Payroll Taxes Expense 211.14 Account Name: Debit Credit Payroll Taxes Expense 571.32 Social Security Tax Payable 171.12 Medicare Tax Payable. 400.20 Account Name Debit Credit Payroll Taxes Expense. 211.14 Social Security Tax Payable 171.12 Medicare Tax Payable 40.02 Account Name Debit Credit Payroll Taxes Expense 589.14 Employee Income Tax Payable 378 Social Security Tax Payable 171.12 Medicare Tax Payable 40.02