Belinda West has earned gross pay of $420 for the current                

     payroll period. She authorizes a $10.00 per pay period

 

     deduction for health insurance. Belinda also pays 8% for

 

     federal income taxes, 4% for state income taxes and 6.2% of

 

     her salary for social security taxes and 1.45% for medicare

 

     taxes. Assume that Belinda has not reached the base limits

 

     for any tax rate. Also assume the Unemployment Tax rates are

 

     5.4% for state and .6% for federal.

 

1.  
2. Record the journal entry for Belinda West's employer to
3.  

 

    record her payroll.                       

 

                                              DEBIT    CREDIT

 

       

 

2.  
3. Record the journal entry to record the payroll tax expense     for Belinda West’s employer.
4.  

 

                                             DEBIT     CREDIT