11.8

The payroll register for Jaffrey Company for the week ended May 16 indicated the following:

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $225,000 of salaries.

For a compound transaction, if an amount box does not require an entry, leave it blank.

a. Journalize the entry to record the payroll for the week of May 16.

b. Journalize the entry to record the payroll tax expense incurred for the week of May 16.