92. The employer should record payroll deductions as: A. Payroll tax expense. B. Employee payables. C. Current liabilities. D. Wages payable. 73. Mabel Miller is paid monthly. For the month of September, she earned a total of $6,200. FICA tax for social security is 6.2% and the FICA tax for Medicare is 1.45%. The rate for FUTA tax is 0.8% and the rate for SUTA tax is 5.4%. Both unemploynment taxes are applied to the first $7,000 of an employee's pay. Federal tax withheld from Mabel's earnings was $900. Mabel's net pay for the month of September is: A. $4,441.30. B. $4,776.10. C. $4,825.70. D. $5,300.00. ?4 Mabel Miller is paid monthly. For the month of September, she earned a total of $6,200. FICA tax for social security is 6.2% and the FICA tax for Medicare is 1.45%. The rate for FUTA tax is 0.8% and the rate for SUTA tax is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. Federal tax withheld from Mabel's earnings was $900. What is the total amount of payroll deductions withheld from Mabel's earnings? A. $1,374.30. B. $1,758.70. C. $900.00. D. $474.30. 9 5 Mabel Miller is paid monthly. For the month of September, she earned a total of $6,200. FICA tax for social security is 6.2% and the FICA tax for Medicare is 1.45%. The rate for FUTA tax is 0.8% and the rate for SUTA tax is 5.4%. Both unemployment taxes are applied to the first $7,000 of an employee's pay. Federal tax withheld from Mabel's earnings was $900. What is the total employer payroll taxes resulting from Mabel's earnings? A. $474.30. B. $858.70. C. $384.40. D. $900.00.