Ankel Footwear employees three salespeople, and pays time-and-a-half for overtime. Weekly paychecks are distributed on the Tuesday following the last day of the week (Saturday). Ankel withholds income tax (20%), FICAOASDI (6.2%), and FICAMedicare (1.45%). Ankel also pays payroll taxes for FICAOASDI (6.2%), FICAMedicare (1.45%), and state and federal unemployment (5.4% and 0.6% respectively). The payroll data for the three salespeople for the week ended March 31 follows:

Name	Straight Time Rate	Hours Worked	Beginning Cumulative Earnings
Jimmy Chew	$ 15	46	$ 420
Manny Blanik	17	50	540
Alexa King	22	38	480

Requirements

4. Record the payroll entries Ankel makes for each of the following:

a. Wage expense related to the three employees on Saturday, March 31.

b. Employer payroll taxes related to the three employees.

c. Payment of all payroll taxes (employee and employer related) on April 3.

d. Payment of wages on Tuesday, April 3.