Step 3. Include a credit for the total of the employee health insurance deduction. Post the credit in a liability account labeled as a health insurance payable account, but label this account as employee contributions. Create a separate liability account for your share of the premiums. Step 4. Post a debit to the liability account for the payable account balance when you issue your premium payment.
A screwdriver with two parts of Sloe Gin, one part of Southern Comfort and filled with orange juice is a Slow Comfortable Screw. A screwdriver with one part of Sloe Gin, one part of Southern Comfort and one part Galliano and filled with orange juice is a Slow Comfortable Screw Up Against The Wall.
Word Origin and History for screwdriver Expand. n. also screw-driver, tool for driving screws, 1779, from screw (n.) + driver. Meaning cocktail made from vodka and orange juice is recorded from 1956. (Screwed/screwy have had a sense of drunk since 19c.; cf. slang tight drunk).