please help with these accounting problems! thank you!

Help View it's safer to stay in Protected View. Enable Editing 13. The following totals for the month of April were taken from the payroll records of Noll Company Salaries FICA taxes withheld Income taxes withheld Medical insurance deductions Federal unemployment taxes State unemployment taxes The journal entry to record the monthly payroll on April 30 would include a A) debit to Salaries and Wages Expense for $120,000. B) credit to Salaries and Wages Payable for $120,000. C) debit to Salaries and Wages Payable for $120,000. D) debit to Salaries and Wages Expense for $81,320 $120,000 9,180 25,000 4,500 320 2,160 14. Two sisters operate a bed and breakfast on the coast of Maine. As customers make reservations they are required to pay cash in advance equal to one-half of the rate for their stay. How should the sisters account for the cash received as reservations are made? A) Cash Unearned Service Revenue B) Cash Service Revenue Unearned Service Revenue Service Revenue C) D) Cash Sales Revenue 15. Madson Company typically sells subscriptions on an annual basis, and publishes six times a year. The magazine sells 90,000 subscriptions in January at $10 each. What entry is made in January to record the sale of the subscriptions? A) Subscriptions Receivable 900,000 Subscription Revenue 900,000 B) Cash 900,000 I Unearned Subscription Revenue 900,000 C) Subscriptions Receivable 150,000 Unearmed Subscription Revenue 150,000 D) Prepaid Subscriptions Cash 900,000 900,000 Page 4