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Apr. 1. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during March. 15. Payroll: $6,105. All wages and

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Apr. 1. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during March. 15. Payroll: $6,105. All wages and salaries taxable. Withheld $565 for federal income taxes, $107.32 for state income taxes, and $50 for union dues. 15. Paid the treasurer of the state the amount of state income taxes withheld from workers' earnings during the first quarter. 15. Electronically transferred funds to remove the liability for FICA taxes and employees' federal income taxes withheld on the March payrolls. 29. Payroll $5,850. All wages and salaries tacable. Withheld $.509 for federal income taxes, $128.90 for state income taxes, and $55 for union dues. 29. Filed the Employer's Quarterly Federal Tax Return (Form 941) for the period ended March 31. No journal entry is required, since the FICA taxes and federal income taxes withheld have been timely paid. 29. Filed the state contribution return for the quarter ended March 31 and paid the amount to the state unemployment compensation fund. May 2. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during April. 13. Payroll: $5,810. All wages and salaries taxable. Withheld $507 for federal income taces, $125.05 for state income taxes, and $55 for union dues 16. Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the April payrolls. 31. Payroll: $6,060. All pages and salaries tacable. Withheld 5533 for federal income taxes, $119.00 for state income taxes, and $50 for union dues Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May 15. Payroll 56.380. All ages and salaries barable, except only $5.000 is taxable under FUTA and SUTA. Withheld $549 for federal income to 5128.70 for state income taxes, and $50 for union dues. June 3 May June 3. 2. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during April. 13. Payroll: $5,810. All wages and salaries tacable. Withheld $507 for federal income taxes, $125.05 for state income taxes, and $55 for union dues 16. Electronically transferred funds to remove the liability for FICA taxes and federal income taces withheld on the April payrolls. 31. Payroll: $6,060. All wages and salaries taxable. Withheld $533 for federal income taxes, $119.00 for state income taxes, and $50 for union dues. Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May. 15. Payroll: $6,380. All wages and salaries taxable, except only $5,000 is tascable under FUTA and SUTA. Withheld $549 for federal income taxes, $128.70 for state income taxes, and $50 for union dues. 15. Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the May payrolls. 30. Payroll: $6,250. All wages and salaries taxable, except only $4,770 is twable under FUTA and SUTA. Withheld $538 for federal income taxes, $127.60 for state income taxes, and $50 for union dues. The following are the account balances forwarded as of June 11 (1) Union Due Payable: $105 (2) Employees SIT Payable: $480.27 (3) FICA Taxes Payable - OASDI: $1,471.88 (4) FICA Taces Payable - HT: 5344.24 (5) Employees FIT Payable: $1,040.00 (6) FUTA Taces Payable: $292.11 (7) SUTA Taces Payable: $547.38 (8) Cashi $31.805.77 (9) Wages and Salaries: $95.185.00 (10) Payroll aces: 59,360.29 Note: The SUTA tax rate is 2.3%. 6 Prob. 6-16A eBook 20- Jun. 3 Union Dues Payable 105 Cash 105 Jun. 15-Payroll Wages and Salaries 6,380 FICA Taxes Payable-OASDI 395.56 FICA Taxes Payable-HI 92.51 Employees FIT Payable 549 Employees SIT Payable 128.70 Union Dues Payable 50 Cash 5,164.23 Jun. 15-Taxes Payroll Taxes 639.33 X FICA Taxes Payable-OASDI 395.56 FICA Taxes Payable-HI 92.51 FUTA Taxes Payable 36.36 x SUTA Taxes Payable 115 Jun. 15-Federal Taxes FICA Taces Payable-OASDI 1,471.88 FICA Taxes Payable-HI 344.24 Employees FIT Payable 1,040 Prob. 6-16A eBook Jun. 30-Payroll Wages and Salaries 6,250 FICA Txes Payable-OASDI 387.50 FICA Taxes Payable-HI 90.63 538 127.60 Employees FIT Payable Employees SIT Payable Union Dues Payable Cash 50 5,056.27 Jun. 30-Taxes Payroll Taxes FICA Taxes Payable-OASOI FICA Taxes Payable-HI HITI FUTA Taxes Payable SUTA Taxes Payable 109.71 by Post the June journal artnere in chronological order to the general ledger accounts in the attached spreadsheet: Wher finished, enter the finat ure 20 balance of each account belom 1. Cash 2. FICAT Duyable-OASO 3. FICAT Payable 4. TUTA Tes Payable SUTA Table molte 7. Employees Sable Union Dues Payable 10. Pay book 1. The total amount of the liability for FICA buses and federal income taxes withheld as of June 30 15: 2. The total amount of the liability for state income taxes withheld as of June 30 is! 3. The amount of FUTA taces that must be paid to the federal government on or before August 1 (uly 31 ks a Sunday) ist 4. The amount of contributions that must be paid into the state unemployment compensation fund on or before Augusti 5. The total amount due the treasurer of the union is: 6. The total amount of ages and sales per since the beginning of the fiscal years 7. The total amount of payroll see in the beginning of the focal years try, even

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