1.In April, your employees earned $160,000, employee's Social Security Tax withheld is $9,920, Medicare Tax withheld is $2,320, employees' federal income tax withheld is $5,000, state income tax withheld is $2,000, and health insurance premium is $1,200. Please make journal entries for the payroll. Net pay is Wages Payable.

2.On Friday, May 4, 2018, you paid for the wages payable. Please make journal entries.