1. Tacy Companys Schedule of Earnings and Payroll taxes for the period ended March 28 - 31 to be paid April 5 follow:

	Gross Wages	FICA	SUTA	FUTA	Total payroll taxes
Non-factory:
Sales	$ 7,500	$ 600	$ 240	$ 60	$ 900
Administrative	4,000	320	112	28	460
	11,500	920	352	88	1,360
Factory:
Direct labor	52,000	4,160	2,080	520	6,760
Overtime premium	4,500	360	180	45	585
Indirect labor	10,000	800	400	100	1,300
	66,500	5,320	2,660	665	8,645
	$78,000	$6,240	$3,012	$753	$10,005

Prepare the journal entries to: (a)Accrue the payroll in the appropriate period (b)Distribute the accrued payroll in the appropriate period (c)Recognize related accrued employers payroll taxes in the appropriate period assuming payroll taxes are spread over all jobs produced.