Chapter 10 Textbook Questions 1. When a corporation records payroll, there are two journal entries required: 1) Journal entry to record payment/liability of payroll for employees; 2) Journal entry to record the payroll tax expense (employer only). Review the two payroll journal entries in the textbook. Using words only, describe the accounts required for the journal entry for the payment/liability of payroll (employees' portion). The description should include account names only. 2. Using words only, describe the journal entry to record the payroll tax expense (employer's portion). The description should include account names only. Chapter 10 Textbook Questions 1. When a corporation records payroll, there are two journal entries required: 1) Journal entry to record payment/liability of payroll for employees; 2) Journal entry to record the payroll tax expense (employer only). Review the two payroll journal entries in the textbook. Using words only, describe the accounts required for the journal entry for the payment/liability of payroll (employees' portion). The description should include account names only. 2. Using words only, describe the journal entry to record the payroll tax expense (employer's portion). The description should include account names only