During january, luxury cruise lines incurs employee salaries of $3 million. withholdings in january are $229,500 for the employee portion of fica, $450,000 for federal income tax, $187,500 for state income tax, and $30,000 for the employee portion of health insurance (payable to blue cross blue shield). the company incurs an additional $186,000 for federal and state unemployment tax and $90,000 for the employer portion of health insurance. record the employer payroll taxes.

January 31

Salaries Expense 3,000,000 (Debit)

Income Tax Payable 637,500 (Credit)

FICA tax payable 229,000 (Credit)

Accounts payable 30,000 (Credit)

Salaries payable 2,103,000 (Credit)

January 31

Salaries Expense 90,000 (Debit)

Accounts Payable 90,000 (Credit)

January 31

Payroll tax expense 415,500 (Debit)

FICA tax payable 229,500 (Credit)

Unemployment tax payable 186,000 (Credit)

i would have to say its c

so i don't know what video you're talking about, but here's some stuff steve jobs gave as advice.

- love what you do.

- the worst thing that could happen might turn out to be the best thing that could happen.

- follow your heart and trust it knows where it's going.