Employees are paid once a month on the last day of the month. Tom is paid a salary of $5,000 a month, Walter is paid $8.00 an hour, and Thomas are paid a salary of $2,500 a month. Walter worked a total of 184 hours in May all of which were regular hours. No overtime was worked this month. Earnings are subject to 6% social security tax and 1.5% Medicare tax. The federal income tax withheld from each employees payroll check for the month is as follows: Tom - $547.00; Walter - $112.00; Thomas - $268.00. Also, dont forget about the employer match and unemployment taxes. The federal unemployment rate is 0.8% and the state unemployment rate is 5.4%. (Remember, federal unemployment is only calculated on the first $7,000 of earnings and state unemployment is also only calculated on the first $7,000 of earnings). Record the payroll accrual and the pay roll taxes accrual on May 30. Record the payment of the payroll on the 31st. Checks no. 2571 - 2573 are used for payroll (see Payroll Register).