A company

had the following payroll for February 2020:

Employee Wages $90,000

Federal income tax withheld 23,000

FICA 5,000

Health premiums deducted 3,000

Salaries (included above)

subject federal unemployment

taxes 90,000

Salaries (included above)

subject to state unemployment

taxes 90,000

REQUIRED:

Present journal entries on March 31, 2017 to record:

a. Accrual of the monthly payroll.

b. Accrual of the employer's payroll tax. (Assume that the employer matches health premiums and the federal unemployment tax is 0.8%, and the state unemployment tax is 5.4%.)