The following payroll totals for the month of April are from the payroll register of Ciafi Corporation: salaries, S223,000.00; federal income taxes withheld, 531,440.00; social security tax withheld, SI 3,826.00; Medicare tax withheld, 53,233.50; medical insurance deductions, $6, 580.00; and salaries subject to unemployment taxes, 5156,600.00.

Prepare entries in journal form to record (1) the monthly payroll and (2) employer's payroll expense, assuming social security and Medicare taxes equal to the amounts for employees, a federal unemployment insurance tax of .8 percent, a state unemployment tax of 5.4 percent, and medical insurance premiums for which the employer pays 80 percent of the cost. SE-6