Employee Chris Martin worked 40 hours for the current week ended July 8th, 2011. His wage rate is $40 per hour. Thus, his gross wages were $1,600 (40 hr x $40/hr). The following withholdings were made: $300 for federal income taxes, $200 for state income taxes, and $50 for union dues. In addition, 6.2% was withheld for Social Security and 1.45% was withheld for Medicare. Record the payroll entry to record the accrual and payment of wages for this employee.

Employee Chris Martin worked 40 hours for the current week ended July 8th,2011. His wage rate is $40 per hour. Thus, his gross wages were $1,600 (40 he $40/ hr). The following withholdings were made: $300 for federal income taxes, $200 for state income taxes, and $50 for union dues. In addition, 6.2% was withheld for Social Security and 1.45% was withheld for Medicare. Record the payroll entry to record the accrual and payment of wiges for this emplovee