2. 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 ??