Use the following fact pattern to answer questions 30 through 33:

The following involve payroll entries. For the pay period ending February 28, the payroll for the City of Harrisburg, PA was as follows:

Program/Function:	Gross Pay	Federal Withholding	FICA Taxes Withholding	State Tax Withholding
Public Works	$89,700	$17,940	$6862	$10,764
Public Safety	156,200	31,240	11,949	18,744
General Government	72,870	14,574	5,575	8,744
Totals	$318,770	$63,754	$24,386	$38,252

Tax withholdings above included: $63,754 in Federal withholdings tax, $24,386 in FICA taxes, and $38,252 in state withholdings tax. Assume there were no other deductions. The payroll is paid (remitted) on March 6. Assume fiscal year 2020.

30. The entry in the general fund to record the employee payroll would include a:

A. Debit to Expenditures2020, $318,770.

B. Credit to Due to Federal Government, $24,386.

C. Credit to Vouchers Payable, $318,770

D. Credit to Vouchers Payable, $256,132.

31. At the governmental activities (government-wide) level, the employee payroll entry would include a:

A. Debit to Expenditures2020, $318,770.

B. Credit to Due to Federal Government, $88,140.

C. Debit to Expenses2020, $318,770.

D. Credit to Vouchers Payable, $256,132.

32. The entry in the general fund to record the employer payroll taxes would include a:

A. Debit to Expenditures2020, $88,140.

B. Debit to Expenditures2020, $63,754.

C. Credit to Vouchers Payable, $88,140.

D. Credit to Due to Federal Government, $24,386.

33. The entry at the governmental activities (government-wide) level, the employer payroll taxes entry would include a:

A. Debit to Expenditures2020, $24,386.

B. Debit to Expenses2020, $63,754.

C. Credit to Vouchers Payable, $88,140.

D. Credit to Due to Federal Government, $24,386.