A firm has the following monthly payroll for June, 2016: Total
salaries $120,000 Salaries subject to FICA taxes (6.2% + 1.45%)
120,000 Salaries subject to FUTA (0.8%) and state unemployment
taxes (2.7%) 28,000 Income taxes withheld 10,800 In recording the
payroll, the net payroll payable is: A. $ 81,200 B. $100,020 C. $
99,040 D. $ 97,200