In the Illustrative Case in this chapter, payroll transactions for Brookins Company were analyzed, journalized, and posted for the third quarter of the fiscal year. In this problem, you are to record the payroll transactions for the last quarter of the firm's fiscal year. The last quarter begins on April $1,20--.$

Narrative of Transactions:

Apr. $1.$ Paid the treasurer of the union the amount of union dues withheld from workers' earnings during March.

$15.$ Payroll: $$6,105.$ All wages and salaries taxable. Withheld $$565$ for federal income taxes, $$107\mathrm{.}32$ for state income taxes, and $$50$ for union dues.

$15.$ Paid the treasurer of the state the amount of state income taxes withheld from workers' earnings during the first quarter.

$15.$ Electronically transferred funds to remove the liability for FICA taxes and employees' federal income taxes withheld on the March payrolls.

$29.$ Payroll: $$5,850.$ All wages and salaries taxable. Withheld $$509$ for federal income taxes, $$128\mathrm{.}90$ for state income taxes, and $$55$ for union dues.

$29.$ Filed the Employer's Quarterly Federal Tax Return $($Form $941)$ for the period ended March $31.$ No journal entry is required, since the FICA taxes and federal income taxes withheld have been timely paid.

$29.$ Filed the state contribution return for the quarter ended March $31$ and paid the amount to the state unemployment compensation fund.

May $2.$ Paid the treasurer of the union the amount of union dues withheld from workers' earnings during April.

$13.$ Payroll: $$5,810.$ All wages and salaries taxable. Withheld $$507$ for federal income taxes, $$125\mathrm{.}05$ for state income taxes, and $$55$ for union dues.

$16.$ Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the April payrolls.

$31.$ Payroll: $$6,060.$ All wages and salaries taxable. Withheld $$533$ for federal income taxes, $$119\mathrm{.}00$ for state income taxes, and $$50$ for union dues.

Jun. $3.$ Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May.

$15.$ Payroll: $$6,380.$ All wages and salaries taxable, except only $$5,000$ is taxable under FUTA and SUTA. Withheld $$549$ for federal income taxes, $$128\mathrm{.}70$ for state income taxes, and $$50$ for union dues.

$15.$ Electronically transferred funds to remove the liability for FICA taxes and federal income taxes withheld on the May payrolls.

$30.$ Payroll: $$6,250.$ All wages and salaries taxable, except only $$4,770$ is taxable under FUTA and SUTA. Withheld $$538$ for federal income taxes, $$127\mathrm{.}60$ for state income taxes, and $$50$ for union dues.

The following are the account balances forwarded as of June $1$:

$(1)$ Union Due Payable: $$105$

$(2)$ Employees SIT Payable: $$480\mathrm{.}27$

$(3)$ FICA Taxes Payable $-$ OASDI: $$1,471\mathrm{.}88$

$(4)$ FICA Taxes Payable $-$ HI: $$344\mathrm{.}24$

$(5)$ Employees FIT Payable: $$1,040\mathrm{.}00$

$(6)$ FUTA Taxes Payable: $$292\mathrm{.}11$

$(7)$ SUTA Taxes Payable: $$547\mathrm{.}98$

$(8)$ Cash: $$31,805\mathrm{.}77$

$(9)$ Wages and Salaries: $$95,185\mathrm{.}00$

$(10)$ Payroll taxes: $$9,360\mathrm{.}29$Cash

FICA Taxes Payable$-$OASDI

FICA Taxes Payable$-$HI

FUTA Taxes Pa

b$.$ Post the June journal entries in chronological order to the general ledger accounts in the attached spreadsheet. When finished, enter the final June $30$ balance of each account below.

Line Item Description Amount

$1.$ Cash fill in the blank $1$ of $10$$

$2.$ FICA Taxes Payable$-$OASDI fill in the blank $2$ of $10$$

$3.$ FICA Taxes Payable$-$HI fill in the blank $3$ of $10$$

$4.$ FUTA Taxes Payable fill in the blank $4$ of $10$$

axes Payable fill in the blank $5$ of $10$$

$5.$ SUTA Taxes Payable

$6.$ Employees FIT Payable fill in the blank $6$ of $10$$

$7.$ Employees SIT Payable fill in the blank $7$ of $10$$

$8.$ Union Dues Payable fill in the blank $8$ of $10$$

$9.$ Wages and Salaries fill in the blank $9$ of $10$$

$10.$ Payroll Taxes fill in the blank $10$ of $10$$

c$.$ Answer the following questions:

Enter your answers to the nearest cent. If an amount is zero, enter $"0".$

$1.$ The total amount of the liability for FICA taxes and federal income taxes withheld as of June $30$ is:

fill in the blank $1$ of $1$$

$2.$ The total amount of the liability for state income taxes withheld as of June $30$ is:

fill in the blank $1$ of $1$$

$3.$ The amount of FUTA taxes that must be paid to the federal government on or before August $1($July $31$ is a Sunday$)$ is:

fill in the blank $1$ of $1$$

$4.$ The amount of contributions that must be paid into the state unemployment compensation fund on or before August $1$ is:

fill in the blank $1$ of $1$$

$5.$ The total amount due the treasurer of the union is:

fill in the blank $1$ of $1$$

$6.$ The total amount of wages and salaries expense since the beginning of the fiscal year is:

fill in the blank $1$ of $1$$

$7.$ The total amount of payroll taxes expense since the beginning of the fiscal year is:

fill in the blank $1$ of $1$$

$8.$ Using the partial journal below, journalize the entry to record the vacation accrual at the end of the company's fiscal year. The amount of Brookins Company's vacation accrual for the fiscal year is $$15,000.$ If an amount box does not require an entry, leave it blank.