When dealing with payroll, before calculating gross pay and determining which deductions must be subtracted from gross pay, what must be determined first?

Select one:

a. Insurance policy

b. Voluntary deductions

c. Pay frequency

d. Payroll-related federal taxes

What is the entry to record employer payroll contributions?

Select one:

a. Debit various payroll liability accounts; credit employee benefits expense

b. Debit employee benefits expense; credit various payroll liability accounts

c. Debit salaries expense; credit cash

d. Debit payroll deductions payable; credit cash

Use the following payroll register to answer the following question.

		Payroll Register
		Deductions
Name	Gross Earnings	CPP	EI	Income Tax	Total Deductions	Net Pay
A. Adams	2,480.00	108.32	44.14	545.60	698.06	$1,781.94
B. Bond	2,680.00	118.22	47.70	589.60	755.52	$1,924.48
C. Carlisle	2,240.00	96.44	39.87	492.80	629.11	$1,610.89
D. Dunn	2,060.00	87.53	36.67	453.20	577.40	$1,482.60
Totals	$9,460.00	$410.51	$168.38	$2,081.20	$2,660.09	$6,799.91

How will the deductions be recorded for the journal entry for this pay period?

Select one:

a. This would not be recorded

b. $2,660.09 debit to various payroll payable accounts

c. $2,660.09 credit to various payroll payable accounts

d. $2,660.09 credit to various payroll expense accounts