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A is corrent. The employer’s payroll taxes include the employer’s share of FICA taxes (7% x $80,000 = $5,600) and the unemployment taxes (3% x $20,000 = $600). Therefore, Bloy should accrue $6,200 ($5,600 + $600) as its share of payroll taxes in the 10/31/Y1 balance sheet. Note that Bloy would report an additional 10/31/Y1 liability of $5,600 for the employees’ share of FICA taxes and $12,000 for federal income taxes, which would be withheld from employees’ paychecks.
B is incorrect because it fails to account for the employer’s share of FICA and incorrectly includes the federal tax withheld from the employees’ paycheck.
C is incorrect because it includes the federal tax withheld from the employees’ paycheck.
D is incorrect because it incorrectly includes the FICA withheld from the employees’ paycheck.