Based on the following figures for the most recent pay period, record the necessary journal entry to account for employer payroll taxes as of 01/18/2021.

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. Omit journal entry explanations.

See the Chart of Accounts provided for the proper account names to use.

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

Do not include journal entry explanation when submitting your answer.

Account Name	Amount
Medicare Tax Payable	$31.90
State Unemployment Tax Payable	$74.80
Social Security Tax Payable	$136.40
Federal Unemployment Tax Payable	$13.20

Account Names

Cafeteria Plan Payable

Cash

Charitable Contribution Payable

Federal Income Tax Payable

Federal Unemployment Tax Payable

Flexible Spending Account Payable

Health Insurance Payable

Life Insurance Payable

Medicare Tax Payable

Payroll Tax Expense

Retirement Plan Payable

Salaries Expense

Social Security Tax Payable

State Income Tax Payable

State Unemployment Tax Payable

Union Dues Payable

Wages Expense

Accounts Receivable

Accounts Payable

Accumulated Depreciation

Depreciation Expense