9/1/21, 8:57 AM Apex Learning - Project Employee Earnings Record Check Date Employee # Employee Name SS # Pay Period Marshall Poe 000-11-4444 1/23 - 1/30 1/31 0002 YTD Description Hourly Rate Hours Total Description Current Regular Gross Pay Overtime Fed. Income Tax State Income Tax FICA Net Pay Finally, journalize the business's payroll tax expenses for Marshall and post to the general ledger. Date Accounts and Explanation Debit Credit To record employer's payroll tax expense Date Accounts and Explanation Debit Credit To record payment of payroll liabilities Account Name: ACCOUNTS PAYABLE Date Item Description Debit Credit Balance