4. Journalize all necessary payroll entries from the following information: Salaries $120,000; income tax withhold $19,250; union dues withheld S1,500; fica tax 6% of salaries; suta rate 4%; futa rate.8%. 5. If the ending inventory count is 45,000 units and inventory was purchased on 2/1/20 was 35.000 units a $5 per unit and on 7/1/20 20,000 units @ S7 per unit what is the value of ending inventory using the average and lifo methods. 6. Prepare a cash flow statement from the following information: Beginning cash $20,000; ending cash $50,000 depreciation expenses $5,000 dividends $3,000; common stock issued $2,000; equipment purchased $10,000; account receivables increased $1,000; account payables decrease $3,000; bond payable increase $10,000; net income $30,000