I'm stuck on the 2nd question (8A-2):

8A-2. (50 minutes) [LO1,2] Theodore James, the accountant for Smith Company, must complete Form 941 for the first quarter of the current year. Ted gathered the needed data as presented in Problem 8A-1. Suddenly called away to an urgent budget meeting, Ted requested that you assist him by preparing Form 941 pages 1 and 2 for the first quarter. Please note that the difference in the tax liability, a few cents, should be adjusted on line 7; this difference is due to the rounding of FICA tax amounts.

8A-1. (50 minutes) [LO1,2] The following is the monthly payroll of Smith Company, owned by Donald Andersen. Employees are paid on the last day of each month. JANUARY FEBRUARY MARCH Check Figure: Deposit of SUTA Tax $1,156.82 Smith Company is located at 2 Square Street, Marblehead, MA 01945. Its EIN is 29-3458822. The FICA tax rate for Social Security is 6.2% on up to $142,800 in earnings during the year, and Medicare is 1.45% on all earnings. The SUTA tax rate is 5.7% on the first $7,000. The FUTA tax rate is 0.6% on the first $7,000 of earnings. Smith Company is classified as a monthly depositor for Form 941 taxes. Your tasks are to do the following: 1. Journalize the entries to record the employer's payroll tax expense for each pay period in the general journal. 2. Journalize entries for the payment of each tax liability in the general journal. 8A-1. (50 minutes) [LO1,2] The following is the monthly payroll of Smith Company, owned by Donald Andersen. Employees are paid on the last day of each month. JANUARY FEBRUARY MARCH Check Figure: Deposit of SUTA Tax $1,156.82 Smith Company is located at 2 Square Street, Marblehead, MA 01945. Its EIN is 29-3458822. The FICA tax rate for Social Security is 6.2% on up to $142,800 in earnings during the year, and Medicare is 1.45% on all earnings. The SUTA tax rate is 5.7% on the first $7,000. The FUTA tax rate is 0.6% on the first $7,000 of earnings. Smith Company is classified as a monthly depositor for Form 941 taxes. Your tasks are to do the following: 1. Journalize the entries to record the employer's payroll tax expense for each pay period in the general journal. 2. Journalize entries for the payment of each tax liability in the general journal