After the JPR Corporation paid its employees on May 15, 2016, and recorded the corporations share of payroll taxes for the payroll paid that date, the firms general ledger showed a balance of $1,890 in the Social Security Tax Payable account, a balance of $388 in the Medicare Tax Payable account, and a balance of $2,164 in the Employee Income Tax Payable account. On May 16, 2016, the business issued a check to deposit the taxes owed in the local bank.

Record payroll taxes paid in general journal form