a.b.

c.

Lexington Corporation's weekly payroll of $28,360 included FICA taxes withheld of $1,710, federal taxes withheld of $3,040, state taxes withheld of $820, and insurance premiums withheld of $360. Prepare the journal entry to record Lexington's payroll. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Account Titles and Explanation 28360 Salaries and Wages Expend Cash 25470 3040 T FICA Taxes Payable 1710 360 Insurance Premium Pay