Journalizing payroll entries. Prepare the necessary general journal entries for Sanchez Machines, Inc., a manufacturer of small engines, for the month of April 19X6.

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Apr. 4 The weekly payroll for the hourly factory workers totaled $16,480. Deductions: FICA taxes, $1,909; federal income taxes withheld, $3,070. 4 Issued a voucher to pay the net payroll. 4 Recorded payment of the voucher. 11 The weekly payroll for the hourly factory workers totaled $17,920. Deductions: FICA taxes, $1,250; federal income taxes withheld, $2,150. 11 Issued a voucher to pay the net payroll. 11 Recorded payment of the voucher. 18 The weekly payroll for the hourly factory workers totaled $15,190. Deductions: FICA taxes, $1,060; federal income taxes withheld, $1,820. 18 Issued a voucher to pay the net payroll. 18 Recorded payment of the voucher. 25 The weekly payroll for the hourly factory workers totaled $18,460. Deductions: FICA taxes, $1,290; federal income taxes withheld, $2,315. 25 Issued a voucher to pay the net payroll. 25 Recorded payment of the voucher. 30 Recorded distribution of the factory wages earned during the entire month of April. The summary of factory wages showed total direct labor at $61,480 and total indirect labor at $14,720. 30 Recorded employer's payroll tax liability for the month as follows: FICA taxes, $5,509; federal unemployment taxes, $272; and state unemployment compensa- tion taxes, $1,837.