Question

journalize the payroll on march 15 2017,and accrual of emplyer payroll taxes

Earnings MANN HARDWARE Payroll Register For the Week Ending March 15, 2017 Deductions Federal income State income FICA Tax Employee Hours Regular Overtime Gross Pay United Fund Total Net Pay Wages Expense Pen Abel 40 600.00 0 600.00 45.00 . 0.00 5.00 117.00 482.10 Ruta ager 41 21.00 581.00 44.45 12 17.43 5.00 78.3 503.12 5.no Jack Never 44 52500 78.00 598.00 45.75 60.00 17.94 30 131.6 456.31 598.00 Sue Perez 46 520.00 117.00 637.00 61.00 5031 637.00 Total $ 2,200.00 216.00 2,416.00 194.30 182 1 23.00 452.31 1.953.00 $ 2.416.00 100

Answer 1

Date	Account Titles and Explanation	Debit	Credit
Mar. 15	Salaries and Wages Expenses	$2,416
	FICA taxes payable		$184.83
	Federal income taxes payable		$182
	State income taxes payable		$72.48
	United fund contribution payable		$23
	Salaries and Wages Payable		$1,953.69
	(To record payroll)
Mar. 15	Payroll tax Expense	$334.62
	FICA taxes payable		$184.83
	Federal unemployment taxes payable              [Gross pay x 0.8% = $2,416 x 0.80%]		$19.33
	State unemployment taxes payable                  [Gross pay x 5.4% = $2,416 x 5.40%]		$130.46
	(To record accrual of payroll taxes)