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.

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\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$

Note: The SUTA tax rate is $2\mathrm{.}3\%.$

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. $3$

Union Dues Payable

fill in the blank $2$

$105$

fill in the blank $3$

Cash

fill in the blank $5$

fill in the blank $6$

$105$

Jun. $15-$Payroll

Wages and Salaries

fill in the blank $8$

$6,380$

fill in the blank $9$

FICA Taxes Payable$-$OASDI

fill in the blank $11$

fill in the blank $12$

$395\mathrm{.}56$

FICA Taxes Payable$-$HI

fill in the blank $14$

fill in the blank $15$

$92\mathrm{.}51$

Employees FIT Payable

fill in the blank $17$

fill in the blank $18$

$549$

Employees SIT Payable

fill in the blank $20$

fill in the blank $21$

$128\mathrm{.}7$

Union Dues Payable

fill in the blank $23$

fill in the blank $24$

$50$

Cash

fill in the blank $26$

fill in the blank $27$

$5,164\mathrm{.}23$

Jun. $15-$Taxes

Payroll Taxes

fill in the blank $29$

$648\mathrm{.}61$

fill in the blank $30$

FICA Taxes Payable$-$OASDI

fill in the blank $32$

fill in the blank $33$

$375\mathrm{.}72$

FICA Taxes Payable$-$HI

fill in the blank $35$

fill in the blank $36$

$87\mathrm{.}87$

FUTA Taxes Payable

fill in the blank $38$

fill in the blank $39$

$38\mathrm{.}28$

SUTA Taxes Payable

fill in the blank $41$

fill in the blank $42$

$146\mathrm{.}74$

Jun. $15-$Federal Taxes

FICA Taxes Payable$-$OASDI

fill in the blank $44$

$1,472\mathrm{.}88$

fill in the blank $45$

FICA Taxes Payable$-$HI

fill in the blank $47$

$344\mathrm{.}24$

fill in the blank $48$

Employees FIT Payable

fill in the blank $50$

$1,040$

fill in the blank $51$

Cash

fill in the blank $53$

fill in the blank $54$

$2,857\mathrm{.}12$

Jun. $30-$Payroll

Wages and Salaries

fill in the blank $56$

$3,250$

fill in the blank $57$

FICA Taxes Payable$-$OASDI

fill in the blank $59$

fill in the blank $60$

$387\mathrm{.}5$

FICA Taxes Payable$-$HI

fill in the blank $62$

fill in the blank $63$

$90\mathrm{.}63$

Employees FIT Payable

fill in the blank $65$

fill in the blank $66$

$538$