ho to journalize this in the two journals

20f16 Instructions Source Document Form 45. The employees of Digital Diversions are paid on the 1 5th and the last day of each month. A special payroll check for the net amount of the payroll is written to the payroll bank account, and the employees are paid by individual checks issued from this separate payroll bank account. Mr. Hartley writes these checks. The necessary supporting documents for payroll have been prepared by Joey Markovich, an employee in Mr. Hartley's office. Memorandum 942 summarizes the information needed to make entries in the Cash Payments and General journals. Proceed as follows: Record in the Cash Payments Journal the check payable to Payroll for the net amount of the payroll. M942 gives all needed information about the amount of the check and the related withholdings. Use the check number as the source document number. Record the entry for the employer's payroll taxes in the General Journal. Use the memorandum as the source document. Please note that federal and state unemployment tax is calculated on only the first $7,000 in earnings for an employee each year. All employees except two have exceeded the $7,000 base, and therefore, no unemployment is calculated for the earnings of anyone except the two newest employees.