Below is a payroll sheet for Larkspur Import Company for the month of September 2017. The company is allowed a 1% unemployment compensation rate by the state; the federal unemployment tax rate is 0.8% and the maximum for both is $7,000. Assume a 10% federal income tax rate for all employees and a 7.65% FICA tax on employee and employer on a maximum of $118,500. In addition, 1.45% is charged both employer and employee for an employees wages in excess of $118,500 per employee.

					Unemployment Tax
Name	Earnings to Aug. 31	September Earnings	Income Tax Withholding	FICA	State	Federal
B.D. Williams	$6,800	$900
D. Raye	6,300	800
K. Baker	7,500	1,000
F. Lopez	12,600	1,700
A. Daniels	108,700	12,100
B. Kingston	113,300	16,100
Total

Make the necessary entry to record the payment of the payroll. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit