The Age Discrimination in Employment Act (ADEA) requires employers to maintain specific personnel and payroll records. Generally, payroll records must be kept for three years, and personnel records (such as applications and job descriptions) for one year. However, if an employer is notified that a charge of discrimination has been filed or that an action has been brought by the Equal Employment Opportunity Commission (EEOC) or the employee, the record-keeping requirements change. In such cases, the employer is legally obligated to retain all " pertinent records " relating to the charge or action-such as performance evaluations, time records, and correspondence-until the final disposition of the alleged action (Option D).
This ensures that all relevant evidence is preserved for the legal process. Failing to maintain these records during an active investigation or lawsuit can result in severe legal penalties and negative inferences in court.

Comprehensive and Detailed in Depth Explanation:
Reconciliation of taxes payable involves ensuring that payroll records, tax deposits, and government filings match. Essential steps include:
* Verifying actual tax remittances made (A # )
* Reviewing taxable wage bases for errors (B # )
* Ensuring withholding totals for the month match system reports (C # ) Option D is misleading- credit entries are not typically reconciled against the payroll register but rather against the general ledger . The payroll register tracks gross-to-net payroll, not accounting-level credits.
# Correct answer is D
References:
APA Payroll Source - Payroll Accounting and Reconciliation Section
IRS Pub 15 and IRS Audit Techniques Guide

Comprehensive and Detailed in Depth Explanation:
In basic accounting , accounts have "normal" balances:
* Assets = Debit balance
* Liabilities = Credit balance
* Equity = Credit balance
* Expenses = Debit balance
* Revenue = Credit balance
Liability accounts , such as taxes payable , wages payable, and accrued expenses, naturally carry a credit balance .
* Option A is a type of account, not a balance.
* Option B is incorrect for liabilities.
* Option D is a classification, not a balance type.
# Therefore, the correct answer is C - Credit
References:
APA Payroll Source - Payroll Accounting Basics
FPC Study Guide - Chart of Accounts and Accounting Fundamentals

Comprehensive and Detailed in Depth Explanation:
According to FLSA child labor laws , when school is in session , 14- and 15-year-olds:
* May work a maximum of 18 hours per week .
* May work 3 hours per day on school days , and up to 8 hours on non-school days .
* Can only work between 7 a.m. and 7 p.m.
These restrictions apply even in establishments like food service operations.
# Thus, the correct answer is B - 18 hours
References:
FLSA Child Labor Provisions (29 CFR Part 570)
DOL Fact Sheet #43: Child Labor Provisions

The IRS allows employers to exclude the value of certain employee achievement awards from an employee's taxable income if the awards meet specific criteria. The award must be tangible personal property (not cash, gift cards, or vacations) and must be given for length of service or safety achievement. For awards given under a " nonqualified plan " (one that is not in writing or discriminates in favor of highly compensated employees), the maximum annual exclusion is $400.00 per employee (Option B). If the award is given under a " qualified plan, " the limit increases to $1,600.00 per year. Any amount exceeding these limits, or any award given in a form other than tangible property, is considered taxable compensation and must be included in the employee's gross income and reported on Form W-2. This ensures that achievement awards are used for employee recognition rather than as a method of tax-free compensation.