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, $107.32 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, $128.90 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, $125.05 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, $119.00 for state income taxes, and $50 for union dues.
June	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, $128.70 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, $127.60 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: $480.27 (3) FICA Taxes Payable - OASDI: $1,471.88 (4) FICA Taxes Payable - HI: $344.24 (5) Employees FIT Payable: $1,040.00 (6) FUTA Taxes Payable: $292.11 (7) SUTA Taxes Payable: $547.98 (8) Cash: $31,805.77 (9) Wages and Salaries: $95,185.00 (10) Payroll taxes: $9,360.29

Note: The SUTA tax rate is 2.3%.

a. Analyze and journalize the transactions described in the narrative above. If an amount box does not require an entry, leave it blank. If required, round your answers to the nearest cent.

GENERAL JOURNAL			PAGE 21
DATE	DESCRIPTION	DEBIT	CREDIT
20--
Jun. 3	Employees FIT PayableFICA Taxes Payable-HIFICA Taxes Payable-OASDIPayroll TaxesUnion Dues PayableUnion Dues Payable	fill in the blank 2	fill in the blank 3
	CashFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesCash	fill in the blank 5	fill in the blank 6
Jun. 15-Payroll	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesWages and Salaries	fill in the blank 8	fill in the blank 9
	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-OASDI	fill in the blank 11	fill in the blank 12
	FICA Taxes Payable-HIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-HI	fill in the blank 14	fill in the blank 15
	Employees FIT PayableFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesEmployees FIT Payable	fill in the blank 17	fill in the blank 18
	Employees SIT PayableFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesEmployees SIT Payable	fill in the blank 20	fill in the blank 21
	FUTA Taxes PayablePayroll TaxesSUTA Taxes PayableUnion Dues PayableWages and SalariesUnion Dues Payable	fill in the blank 23	fill in the blank 24
	CashFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesCash	fill in the blank 26	fill in the blank 27
Jun. 15-Taxes	Employees SIT PayableFICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesWages and SalariesPayroll Taxes	fill in the blank 29	fill in the blank 30
	Employees FIT PayableEmployees SIT PayableFICA Taxes Payable-OASDIPayroll TaxesWages and SalariesFICA Taxes Payable-OASDI	fill in the blank 32	fill in the blank 33
	Employees FIT PayableEmployees SIT PayableFICA Taxes Payable-HIPayroll TaxesWages and SalariesFICA Taxes Payable-HI	fill in the blank 35	fill in the blank 36
	Employees FIT PayableEmployees SIT PayableFUTA Taxes PayablePayroll TaxesWages and SalariesFUTA Taxes Payable	fill in the blank 38	fill in the blank 39
	Employees SIT PayablePayroll TaxesSUTA Taxes PayableUnion Dues PayableSUTA Taxes Payable	fill in the blank 41	fill in the blank 42
Jun. 15-Federal Taxes	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-OASDI	fill in the blank 44	fill in the blank 45
	FICA Taxes Payable-HIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-HI	fill in the blank 47	fill in the blank 48
	Employees FIT PayableFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesEmployees FIT Payable	fill in the blank 50	fill in the blank 51
	CashFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesCash	fill in the blank 53	fill in the blank 54
Jun. 30-Payroll	FICA Taxes Payable-HIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesWages and Salaries	fill in the blank 56	fill in the blank 57
	FICA Taxes Payable-OASDIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-OASDI	fill in the blank 59	fill in the blank 60
	FICA Taxes Payable-HIFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesFICA Taxes Payable-HI	fill in the blank 62	fill in the blank 63
	Employees FIT PayableFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesEmployees FIT Payable	fill in the blank 65	fill in the blank 66
	Employees SIT PayableFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesEmployees SIT Payable	fill in the blank 68	fill in the blank 69
	FUTA Taxes PayablePayroll TaxesSUTA Taxes PayableUnion Dues PayableWages and SalariesUnion Dues Payable	fill in the blank 71	fill in the blank 72
	CashFUTA Taxes PayablePayroll TaxesSUTA Taxes PayableWages and SalariesCash	fill in the blank 74	fill in the blank 75
Jun. 30-Taxes	Employees SIT PayableFICA Taxes Payable-HIPayroll TaxesSUTA Taxes PayableWages and SalariesPayroll Taxes	fill in the blank 77	fill in the blank 78
	Employees FIT PayableEmployees SIT PayableFICA Taxes Payable-OASDIPayroll TaxesUnion Dues PayableFICA Taxes Payable-OASDI	fill in the blank 80	fill in the blank 81
	Employees SIT PayableFICA Taxes Payable-HIPayroll TaxesUnion Dues PayableWages and SalariesFICA Taxes Payable-HI	fill in the blank 83	fill in the blank 84
	Employees FIT PayableEmployees SIT PayableFUTA Taxes PayablePayroll TaxesUnion Dues PayableFUTA Taxes Payable	fill in the blank 86	fill in the blank 87
	Employees SIT PayableEmployees FIT PayablePayroll TaxesSUTA Taxes PayableWages and SalariesSUTA Taxes Payable	fill in the blank 89	fill in the blank 90

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.

1. Cash	$fill in the blank 91
2. FICA Taxes Payable-OASDI	$fill in the blank 92
3. FICA Taxes Payable-HI	$fill in the blank 93
4. FUTA Taxes Payable	$fill in the blank 94
5. SUTA Taxes Payable	$fill in the blank 95
6. Employees FIT Payable	$fill in the blank 96
7. Employees SIT Payable	$fill in the blank 97
8. Union Dues Payable	$fill in the blank 98
9. Wages and Salaries	$fill in the blank 99
10. Payroll Taxes	$fill in the blank 100

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 101

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

$fill in the blank 102

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 103

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 104

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

$fill in the blank 105

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

$fill in the blank 106

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

$fill in the blank 107

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.

Account	Debit	Credit
CashPayroll Taxes PayableVacation Benefits ExpenseVacation Benefits PayableWages ExpenseVacation Benefits Expense	fill in the blank 109	fill in the blank 110
CashPayroll Taxes PayableVacation Benefits ExpenseVacation Benefits PayableWages ExpenseVacation Benefits Payable	fill in the blank 112	fill in the blank 113