ACC 211 employed Katy Mills in January. Katy earned $5,100 per month and worked the entire year. Assume the social security tax rate is 6 percent for the first $110,000 of earnings and the Medicare tax rate is 1.5 percent. Katys federal income tax withholding amount is $900 per month. Use 5.4 percent for the state unemployment tax rate and .06 percent for the federal unemployment tax rate on the first $7,000 of earnings per employee.

Record the journal entry for:

1) Katy Mills annual salary. This was paid with cash on the 15th of each month (Use one lump sum entry). Adjust pay for withholdings.

2) Employer Fed, state, and FICA tax payable for the year. The journal entry should be for the accrual of employers payroll tax payable.

3) The payment of both employer and employee taxes withheld and owed.