Here is a sample Payroll Journal for the month of October, please use the information provide and complete a Journal Entry to record the payroll in the accounting software.
Department	Earnings	Deductions/Contributions	Employee Taxes	Employer Taxes	Net Pay
	Description	Hours	Total	Description	Employee Deduction	Employer Contribution	Description	Amount	Description	Amount
Payroll Totals	Regular	1416	$36,325.51	S-Corporation Owner's Medical Insurance		$488.00	Federal Income Tax	$3,283.57	Social Security	$2,346.16	$26,666.92
	Paid Time Off	91.85	$2,527.77	Guideline Traditional 401(k)	$3,037.52	$1,022.98	Social Security	$2,346.16	Medicare	$548.69
	S-Corporation Owner's Medical Insurance	--	$488.00	Employee Medical Insurance	$1,085.97	358.76	Medicare	$548.69	FUTA	$1.33
	Gross	--	$39,341.28				IL State Income Tax	$1,884.45	IL SUTA	$1.05
							Total	$8,062.87	Florida State Unemployment Tax	$6.00
									Total	$2,903.23