Exercise $12\mathrm{.}10-$ Roland Inc. employees$$ monthly gross pay information and their W$-4$ Form withholding allowances follow. Figure shows employee Jim with $$1,000$ monthly gross income and $1$ withholding allowance. Employee Amy has $$1,200$ monthly gross income and $2$ withholding allowances. Employee Stephanie has $$2,300$ monthly gross income and $3$ withholding allowances. Roland$$s payroll deductions include FICA Social Security at $6\mathrm{.}2\%,$ FICA Medicare at $1\mathrm{.}45\%,$ FUTA at $0\mathrm{.}6\%,$ SUTA at $5\mathrm{.}4\%,$ federal income tax $($based on withholdings table$)$ of gross pay, state income tax at $3\%$ of gross pay, and health insurance coverage premiums of $$1,000$ split $50\%$ employees and $50\%$ employer. Assume each employee files as single, gross income is the same amount each month, October is the first month of business operation for the company, and salaries have yet to be paid. Record the entry or entries for accumulated employee and employer payroll for the month of October; dated October $31.$

Use the information from Exercise $12\mathrm{.}10$ to complete this problem. Record entries for each transaction listed.

Nov. $1$

Paid cash to a federal depository for FICA Social Security and FICA Medicare; paid accumulated salaries

Nov. $3$

Remitted cash payment for FUTA and SUTA to federal and state unemployment agencies

Nov. $10$

Issued a check to an IRS$-$approved bank for federal and state income taxes

Nov. $12$

Paid cash to health insurance carrier for total outstanding health insurance liability