Cheyenne Company pays its office employee payroll weekly. Below is a partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed.

Employee Earnings to July 31 WeeklyPay Vacation Pay to Be

Received in August

Mark Hamill $4,450 $260 -

Karen Robbins 3,750 210 $420

Brent Kirk 2,950 170 340

Alec Guinness 7,650 310 -

Ken Sprouse 8,250 390 780

Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2% of wages. Vacations are taken the second and third weeks of August by Robbins, Kirk, and Sprouse. The state unemployment tax rate is 2.5% and the federal is 0.8%, both on a $7,000maximum. The FICA rate is 7.65% on employee and employer on a maximum of $128,400per employee. In addition, a 1.45% rate is charged both employer and employee for an employee's wages in excess of $128,400.

Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and for the company's liability are made separately. Also make the entry to record the monthly payment of accrued payroll liabilities.

Account Titles and Explanation Debit Credit

(a)

(b)

(c)

(d)

(e)

(To record Payroll 1.)

(a)

(b)

(c)

(d)

(To record Payroll taxes for Payroll 1.)

(a)

(b)

(c)

(d)

(e)

(f)

(To record payrolls 2 and 3.)

(a)

(b)

(c)

(d)

(To record payroll taxes for Payrolls 2 and 3.)

(a)

(b)

(c)

(d)

(e)

(To record payroll 4.)

(a)

(b)

(c)

(d)

(To record payroll taxes for payroll 4.)

(a)

(b)

(c)

(d)

(e)

(f)

(To record the monthly payment of accrued payroll liabilities.)