February 13	Journalize employee pay.
February 13	Journalize employer payroll tax for the February 13 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base.
February 16	Issue employee pay.
February 27	Journalize employee pay.
February 27	Journalize employer payroll tax for the February 27 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base.
March 2	Issue employee pay

No	Date	General Journal	Debit	Credit
1	Feb 13	Salaries and wages expense	4,596.22
1		Employee federal income tax payable		20.00
1		Social security tax payable		221.73
1		Medicare tax payable		51.86
1		Employee state income tax payable		101.92
1		401(k) Contributions payable		178.79
1		Health insurance payable		1,020.00
1		Salaries and wages payable		3,001.92
2	Feb 13	Payroll taxes expense	??
2		Social security tax payable		221.73
2		Medicare tax payable		51.86
2		FUTA tax payable		??
2		SUTA tax payable		??
3	Feb 16	Salaries and wages payable	3,001.92
3		Cash		3,001.92
4	Feb 27	Salaries and wages expense	9,137.98
4		Employee federal income tax payable		312.00
4		Social security tax payable		503.31
4		Medicare tax payable		117.71
4		Employee state income tax payable		232.76
4		401(k) Contributions payable		359.62
4		Health insurance payable		1,020.00
4		Salaries and wages payable		6,592.58
5	Feb 27	Payroll taxes expense ??
5		Social security tax payable		503.31
5		Medicare tax payable		117.71
5		SUTA tax payable		??
5		FUTA tax payable		??
6	Mar 02	Salaries and wages payable	6,592.58
6		Cash		6,592.58