Kalyalya Corporation had the following payroll data for the month ending April, 2017. Office Salaries K60,000
Sales Salaries K96,000
Federal Income Taxes withheld K22,600
Health insurance premiums deducted K1,850
United Way contributions deducted K950

Salaries (Included above):
Subject to FICA taxes K156,000
Subject to federal unemployment taxes K76,000
Subject to state unemployment taxes K68,000
The FICA tax rate is 7.5%, the federal unemployment compensation tax rate is .8%, and the state unemployment compensation tax rate is 5.4%. The amounts subject to these taxes are 6800given above.
Required:
Present general journal entries to record:
a) Accrual of the payroll (6 Marks)
b) Payment of the net payroll (4 Marks)
c) Accrual of employer’s payroll taxes (4 Marks)
d) Payment of all liabilities related to the payroll. (Assume that all are settled at the same time.) (6 Marks)

Cooper sues company a in state court in south carolina, where he lives, for negligence alleging personal injury and property damage of $100,000 after a truck driven by an employee of company a rear-ended his pickup truck. company a is incorporated in delaware, has its headquarters in new york, but does a substantial amount of business in south carolina. claiming diversity of citizenship, company a seeks removal to federal district court, but cooper opposes the motion. which of the following is true regarding whether the case may be properly removed to federal district court? the amount in controversy satisfies diversity requirements; and if company a's nerve center is in a state other than south carolina, then the case may be properly removed to federal court.the amount in controversy satisfies diversity requirements; and because company a is incorporated and has its headquarters in a state other than south carolina, the case may be properly removed to federal court.because the amount in controversy satisfies diversity requirements and company a is incorporated in a state other than south carolina, the case may be properly removed to federal court regardless of where company a's headquarters, nerve center, or principal place of business is located.because the amount in controversy satisfies diversity requirements and company a is headquartered in a state other than south carolina, the case may be properly removed to federal court regardless of where company a is incorporated and regardless of the location of its nerve center.because the amount in controversy fails to satisfy jurisdictional requirements, regardless of the location of company a, the case may not be removed to federal court.