Garden Landscapers is a monthly depositor whose 4th quarter FUTA taxes and 4th quarter voluntary deductions are displayed below. Record one journal entry to account for the payment of federal unemployment taxes and one journal entry to account for the payment of the voluntary deductions. Assume that each voluntary deduction is remitted to the respective organization on a quarterly basis, on the last day of the first month after the end of the quarter. All tax payments are made in a timely manner on the payment due date (which, for this quarter, is not impacted by a weekend or holiday).

Record Quarterly FUTA and Voluntary Deduction Journal Entries

4th Quarter Totals
Federal Unemployment Tax	$35
Retirement Plan	$175
Health Insurance	$295
Charitable Contribution	$100
Cafeteria Plan	$525