2. (15 minutes) [LO1] Jamir Companys payroll information for the month of April is as follows:

Management Salaries $5,000

Sales Salaries 3,000

Factory Wages 10,000

FICA Taxes Withheld 1,375

Federal Income Taxes Withheld 2,800

Medical Ins. Premiums Withheld 820

Charitable Contributions Withheld 560

On April 30, the company issued check no. 250 payable to the Payroll Bank checking account to pay for the April payroll liability. Jamir Co, then issued payroll checks to employees after depositing the check.

You are to do the following:

Prepare the journal entry to record the employers payroll for April.

Prepare the journal entry to pay the April Payroll.