Dixon Sales has five sales employees which receive weekly paychecks. Each earns $11.00 per hour and each has worked 40 hours in the pay period. Each employee pays 12% of gross in federal income tax, 3% in state income tax, 6% of gross in Social Security tax, 1.5% of gross in Medicare tax, and 0.5% in state disability insurance.

Journalize the recognition of the pay period ending January 19 which will be paid to the employees January 26. None of the employees is subject to a ceiling amount for social security. If an amount box does not require an entry, leave it blank or enter "0".

Sales and wages expense ?

Federal income tax payable ?

State income tax payable B.B.

Social security tax payable ?

Medicare tax payable ?

Stay disability insurance payable ?

Sales ages payable ?