he completed Payroll Register for the February and March biweekly pay periods is provided, assuming benefits went into effect as anticipated.

Required:

Using the payroll registers, complete the General Journal entries as follows:

February $4$ Journalize the employee pay.

February $4$ Journalize the employer payroll tax for the February $4$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employees will exceed the FUTA or SUTA wage base.

February $8$ Issue the employee pay.

February $18$ Journalize the employee pay.

February $18$ Journalize the employer payroll tax for the February $18$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employee will exceed the FUTA or SUTA wage base.

February $22$ Issue the employee pay.

February $22$ Issue payment for the payroll liabilities.

March $4$ Journalize the employee pay.

March $4$ Journalize the employer payroll tax for the March $4$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employees will exceed the FUTA or SUTA wage base.

March $9$ Issue the employee pay.

March $18$ Journalize the employee pay.

March $18$ Journalize the employer payroll tax for the March $18$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employees will exceed the FUTA or SUTA wage base.

March $23$ Issue the employee pay.

March $23$ Issue payment for the payroll liabilities.

Post all journal entries to the appropriate General Ledger accounts.