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general ledger journal entry for the following transaction? -the accountant failed to recognize and record the applicable payroll taxes when recording the April payroll on

general ledger journal entry for the following transaction?
-the accountant failed to recognize and record the applicable payroll taxes when recording the April payroll on 25th (4000$) applicable taxes
fica 7.65%
federal income taxes 18%
state income 6%
federal unemployment .80%
state unemployment 5.4%

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