Ruth Corporation had the following payroll for April:

Required 

Prepare journal entries on April 30 to record:

a. Accrual of the monthly payroll.

b. Payment of the net payroll.

c. Accrual of employer's payroll taxes. (Assume that the FICA tax matches the amount withheld, the federal unemployment tax is 0.6 percent, and the state unemployment tax is 5.4 percent.)

d. Payment of all liabilities related to this payroll. (Assume that all are settled at the same time.)

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Officers' salaries... Sales salaries.. Federal income taxes withheld. FICA taxes withheld.. Health insurance premiums withheld $36,000 67,000 19,000 7,500 1,800 1,400 Union dues withheld.... Salaries (included above) subject to federal unemployment taxes Salaries (included above) subject to state unemployment taxes.. 55,000 58,000