Following accounts, the one that normally has a credit balance is:
a. wages payable.
b. sales salaries expense.
c. owner, withdrawals.
d. cash
e office equipment.

Kana is a single wage earner with no dependents and taxable income of $205,000 in 2018. her 2017 taxable income was $155,000 and tax liability was $36,382. kana's 2018 income tax liability: $ kana's minimum required 2018 annual payment necessary to avoid any penalty: $