Grande Company has the following balances in its general ledger as of March 1 of this year:

Question:

Grande Company has the following balances in its general ledger as of March 1 of this year:
a. FICA Taxes Payable (liability for February), $ 9,180.00 (total for employee and employer).
b. Employees€™ Federal Income Tax Payable (liability for February), $ 9,000.00.
c. State Unemployment Tax Payable (liability for January and February), $ 3,442.50.
d. Federal Unemployment Tax Payable (liability for January and February), $ 510.00. The company completed the following transactions involving the payroll during March and April:
Mar. 12 Issued check for $ 18,180.00, payable to Coast Bank, for the monthly deposit of February FICA taxes and employees€™ federal income tax withheld.
31 Recorded the payroll entry in the general journal from the payroll register for March. The payroll register had the following column totals:

31 Recorded payroll taxes. FICA Social Security rates are 4.2 percent (employee) and 6.2 percent (employer). The employer matches the employee€™s FICA Medicare rate of 1.45 percent. State unemployment tax is 5.4 percent. Federal unemployment tax is 0.6 percent. At this time, all employees€™ earnings are taxable for FICA and $ 1,000 of the earnings are taxable for unemployment taxes.
31 Issued check for $ 47,321.17 from Cash€” Payroll Bank Account to pay salaries for the month. Apr. 14 Issued check for $ 16,876.98, payable to Coast Bank, for the monthly deposit of March FICA taxes (employee and employer) and employees€™ federal income tax withheld.
30 Issued check for $ 3,496.50, payable to State Department of Revenue, for state unemployment tax for January, February, and March. The check was accompanied by the quarterly tax return.
30 Issued check for $ 516.00, payable to Coast Bank, for the deposit of federal unemployment tax for the months of January, February, and March.

Required
Record the transactions on pages 77€“ 78 of the generaljournal.