Responsibility for payroll administration of the Kimberly Hills School District rests with the central payroll fund. The following account balances were taken from the central payroll fund’s trial balance on September 30:

During the month of October, the following transactions occurred:

a. On October 1, the employer’s FICA tax liability for September was computed. A liability of $918 was applicable to the general fund and $162 was applicable to the cafeteria fund.

b. On October 2, cash was received from the general fund in the amount of $9,606 and from the cafeteria fund in the amount of $1,694.

c. The required monthly deposit of cash for income taxes withheld for both employee and employer’s FICA taxes was made on October 2.

d. The semimonthly payroll voucher was prepared on October 15 as follows: FICA taxes withheld, $540;
federal income taxes withheld, $1,250; employee retirement contributions withheld, $1,500; teacher retirement contributions withheld, $1,000; 403b program deductions, $300; net payroll, $29,280.
Billings against the general fund were computed to be $32,674 and from the cafeteria fund to be $5,766.

e. On October 15, cash was received from the general fund in the amount of $24,888 and from the cafeteria fund in the amount of $4,392.

f. Salaries were paid on October 15.
g. The semimonthly payroll voucher was prepared on October 31 identical in amount to the voucher computed in

(d) above.
h. On October 31, the employer’s FICA tax liability for October was computed. A liability of $918 was applicable to the general fund and $162 was applicable to the cafeteria fund.
i. Cash was received on October 31 as follows: $41,378 from the general fund and $7,302 from the cafeteria fund.
j. Salaries were paid on October 31.
k. The required monthly deposit of cash for income taxes withheld and for both the employees’ and employers’ FICA taxes was made on November 5.
Instructions:

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Due from general fund Due from cafeteria fund FICA taxes payable Federal income tax withheld and payable $8,688 1,532 1,080 9,140