Based on the following figures for all employees during the most recent pay period, record the necessary journal entry to account for employee payroll as of 05/06/16.

Chart of Accounts

Notes:

Enter the transaction date on the first line only (if multiple transactions are required, enter the date on the first line of each transaction). Enter all debits within the transaction prior to entering any credits.

Use the Chart of Accounts provided to obtain the proper account names when recording the journal entries.

To earn any credit for a given line within the journal entry, the account name must be correct. Partial credit will be given for a correct account name with an incorrect amount, while full credit will be given for a correct account name with a correct amount.

Do not include journal entry explanation when submitting your answer.

Account Name	Amount
State income tax payable	$175.32
Salaries expense	$3,589.82
Cafeteria plan payable	$98.42
Medicare tax payable	$56.08
Federal income tax payable	$262.44
Charitable contribution payable	$51.71
Life insurance payable	$51.84
Retirement plan payable	$64.55
Social security tax payable	$180.94
Wages expense	$406.67

Date	Account Name	Debit	Credit