Briggs Diet Systems had the following payroll data for the week P.0.1 ended February 5:

a. Record the payroll entry as of February 5 in general journal form. The firm uses a special payroll bank account for wage payments. Journalize the payroll entries.

b. Journalize the entry to record the employer’s payroll taxes as of February 5.
The employer matches the employee deductions for FICA. Assume rates of .8 percent for federal unemployment tax and 5.4 percent for state unemploy¬
ment tax based on the first $7,000 for each employee and that no employee has earned more than $7,000.

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TOTAL EARNINGS TAXABLE EARNINGS ENDING CUMULATIVE UNEMPLOY- EARNINGS MENT SOCIAL SECURITY DEDUCTIONS MEDICARE FEDERAL INCOME TAX STATE INCOME TAX 65 2000 71 720 00 652000 65 2000 652000 71700 T SOCIAL SECURITY TAX MEDICARE TAX 14300 404 24 9 4 54