c CT

PROBLEES 1. Maura Inc. had the following payroll for February 20211 Employee Wages S105,000 Federal income tax withheld 19.000 FICA 11,000 Health premiums deducted 3,500 Salaries subject federal Unemployment taxes 105,000 Salaries subject to state unemployment taxes 105,000 REQUIRED: Present journal entries on February, 2021 to record: d. Accrual of the monthly payroll. b. Accrual of the employer's payroll tax. (Assume that the employer matches health premiums and the federal unemployment tax is 0.81, and the state unemployment tax is 5.4.)