Enter and post the following transactions, using the General Journal task under the General Ledger tab. You can determine current account balances from the General Ledger Report item in the left menu bar.

December 15: Deposited with City Bank the amount of FICA taxes and federal income taxes for the November payrolls. Pay the balance in the two FICA Taxes Payable accounts (19 and 20) and Employees FIT Payable (24) as of the end of November.

December 15: Deposited the city of Philadelphia employees withheld income tax with the Department of Revenue for the November payrolls (see the Employees CIT Payable account balance in the general ledger report as of the end of November).

December 18: Deposited the Pennsylvania state income taxes withheld from the December 4 payroll (Employees SIT Payable).

December 18: Wrote check to Virginia Russells estate from the regular cash account to reimburse the amount withheld from her December 14 pay for insurance (review the December 14 credit to Group Insurance Premiums Payable to determine this amount).