=+17. Issued Check No. 528 to Johnson Bank for $13,229, in payment for $4,576 of social security tax, $1,248 of Medicare tax, and $7,405 of employees’ federal income tax due.

28. Journalized the entry to record the biweekly payroll. A summary of the payroll record follows:

Salary distribution:

Sales $25,400 Officers 12,400 Office 4,800 $42,600 _______ Deductions:

Social security tax $ 2,300 Medicare tax 639 Federal income tax withheld 7,583 State income tax withheld 1,917 Savings bond deductions 900 13,339 _______ _______ Net amount $29,261 _______ _______ 28. Issued Check No. 540 for the net amount of the biweekly payroll.