Roland worked for Sorbonne Company for the first four months of 2018 and earned $40,000...

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Accounting

Roland worked for Sorbonne Company for the first four months of 2018 and earned $40,000 from which his employer withheld $3,060 for payroll taxes. In May, Roland accepted a job with Lyon Company. During the last eight months of the year, Roland earned $94,000 from which Lyon withheld $7,191 for payroll taxes. What is Rolands credit for excess payroll taxes withheld?

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