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1-Terry's Vitamin Store sells merchandise on account for $1,350. Assume the cost of the merchandise, under the perpetual inventory system, is $865. The journal entry to record the sale and cost of merchandise sold is:

Multiple Choice

Debit Sales $1,350, Credit Accounts Receivable $1,350 and Debit Cost of Goods Sold $865, Credit Merchandise Inventory $865

Debit Cash $1,350, Credit Sales $1,350 and Debit Merchandise Inventory $865, Credit Cost of Goods Sold $865

Debit Sales $1,350, Credit Cash $1,350 and Debit Cost of Goods Sold $865, Credit Merchandise Inventory $865

Debit Accounts Receivable $1,350, Credit Sales $1,350 and Debit Cost of Goods Sold $865, Credit Merchandise Inventory $865

2- The account that is debited for the total amount of the gross earnings of all employees for each pay period is

Multiple Choice

Cash

Wages and Salaries Payable

Payroll Taxes Expense

Wages and Salaries Expense

3- Which of the following accounts is not a component of paid-in capital?

Multiple Choice

Retained Earnings

Preferred Stock

Paid in Capital in Excess of Par Value - Common Stock

Common Stock

4-

Which of the following payroll taxes is not subject to a maximum (ceiling) annual amount per employee?

Multiple Choice

Medicare tax

Social Security tax

Federal unemployment tax (FUTA)

State unemployment tax (SUTA)