England, Inc., had the following payroll for March:

Officers salaries	$39,000
Sales salaries	60,000
Federal income taxes withheld	21,000
FICA taxes withheld	7,900
Health insurance premiums withheld	2,500
Salaries (included above) subject to federal unemployment taxes	55,000
Salaries (included above) subject to state unemployment taxes	65,000

Required Prepare journal entries on March 31 to record: a. Accrual of the monthly payroll. b. Payment of the net payroll. c. Accrual of employers payroll taxes. (Assume that the FICA tax matches the amount withheld, the federal unemployment tax is 0.6 percent, and the state unemployment tax is 5.4 percent.) d. Payment of all liabilities related to this payroll. (Assume that all are settled at the same time.)

• Part A
• Part B
• Part C
• Part D

General Journal
Date	Description	Debit	Credit
Mar.31	AnswerFederal Income Tax Withholding PayableFICA Tax PayableHealth Insurance Premiums PayableFederal Unemployment Tax PayableState Unemployment Tax PayableCashOfficers' Salaries ExpenseSales Salaries ExpensePayroll PayablePayroll Tax Expense	Answer	Answer
	Sales Salaries Expense	Answer	Answer
	AnswerFederal Income Tax Withholding PayableFICA Tax PayableHealth Insurance Premiums PayableFederal Unemployment Tax PayableState Unemployment Tax PayableCashOfficers' Salaries ExpenseSales Salaries ExpensePayroll PayablePayroll Tax Expense	Answer	Answer
	FICA Tax Payable	Answer	Answer
	Health Insurance Premiums Payable	Answer	Answer
	Payroll Payable	Answer	Answer
	To record March payroll.