At Bramble Company, the following activities occurred on January 31.

1.		Completed monthly payroll register, which shows salaries and wages $58,900, FICA taxes withheld $4,800, federal income taxes payable $3,000, state income taxes payable $610, union dues payable $400, United Fund contributions payable $1,710, and net pay $48,380.
2.		Prepared payroll checks for the net pay and distributed checks to employees.
3.		The company makes an adjustment pertaining to employee compensation for vacation pay at 4% of gross earnings.

Prepare the journal entry for the monthly payroll as of January 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 10Jan. 12Jan. 15Jan. 17Jan. 20Jan. 31	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a credit amount	enter a debit amount
	enter an account title to record completion of monthly payroll register	enter a credit amount	enter a debit amount
	enter an account title to record completion of monthly payroll register	enter a credit amount	enter a debit amount
	enter an account title to record completion of monthly payroll register	enter a credit amount	enter a debit amount
	enter an account title to record completion of monthly payroll register	enter a credit amount	enter a debit amount
	enter an account title to record completion of monthly payroll register	enter a credit amount	enter a debit amount

eTextbook and Media

List of Accounts

Prepare the journal entry for payroll check distribution on January 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 10Jan. 12Jan. 15Jan. 17Jan. 20Jan. 31	enter an account title for the first transaction to record employee payroll taxes	enter a debit amount	enter a credit amount
	enter an account title for the first transaction to record employee payroll taxes	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

Prepare the journal entry required for vacation pay at January 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.50.)

Date	Account Titles and Explanation	Debit	Credit
choose a transaction date Jan. 10Jan. 12Jan. 15Jan. 17Jan. 20Jan. 31	enter an account title for the first transaction to record employee payroll taxes	enter a debit amount	enter a credit amount
	enter an account title for the first transaction to record employee payroll taxes	enter a debit amount	enter a credit amount