Below is the payroll data for Brewings Co. for the payroll period ended on December 18: Gross earnings $3,200.75 Deductions: Federal income tax $549.00 Social Security tax $484.25 Medicare tax $53.21 Health insurance premiums $107.00 Employee Credit Union Savings Plans $140.00 Net amount of payroll $1,867.29 The journal entry Brewings Co. will need to make to record the above payroll information includes:

a.a credit to Cash for $3,200.75.

b.a debit to each individual deduction as an expense for its corresponding amount.

c.a debit to Wages and Salaries Expense for $1,867.29.

d.a debit to Wages and Salaries Expense for $3,200.75.

A payroll processing center

a.is a business that sells payroll record-keeping services.

b.is a computer system that processes payroll data.

c.is a department of a particular employer.

d.uses a manual system to compile and calculate payroll.

The __________, requires employers to pay overtime at 1 times the regular rate to any hourly employee who works over 40 hours in a week.

a.Employment Act

b.Equal Pay Act

c.Fair Labor Standards Act

d.None of these choices are correct.

Net pay equals

a.gross pay plus deductions.

b.gross pay minus voluntary deductions only.

c.gross pay minus all deductions.

d.gross pay minus income taxes only.

In the journal entry to record the employee payroll for a particular pay period

a.Wages and Salaries Expense is credited for the amount of net pay.

b.Wages and Salaries Expense is debited for the amount of gross pay.

c.Wages and Salaries Expense is debited for the amount of net pay.

d.All the voluntary and involuntary deductions are debited.