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: $8,310. All wages and salaries taxable. Withheld $890 for federal income taxes, $166.20 for state income taxes, and $140 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: $7,975. All wages and salaries taxable. Withheld $815 for federal income taxes, $151.50 for state income taxes, and $135 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: $8,190. All wages and salaries taxable. Withheld $875 for federal income taxes, $160.05 for state income taxes, and $135 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: $8,755. All wages and salaries taxable. Withheld $971 for federal income taxes, $174.05 for state income taxes, and $140 for union dues.
June	3.		Paid the treasurer of the union the amount of union dues withheld from workers' earnings during May.
	15.		Payroll: $9,110. All wages and salaries taxable, except only $4,210 is taxable under FUTA and SUTA. Withheld $1,029 for federal income taxes, $187.15 for state income taxes, and $145 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: $8,960. All wages and salaries taxable, except only $2,280 is taxable under FUTA and SUTA. Withheld $988 for federal income taxes, $183.95 for state income taxes, and $145 for union dues.

The following are the account balances forwarded as of June 1: (1) Union Due Payable: $275.00 (2) Employees SIT Payable: $651.80 (3) FICA Taxes Payable - OASDI: $2,101.18 (4) FICA Taxes Payable - HI: $491.42 (5) Employees FIT Payable: $1,846.00 (6) FUTA Taxes Payable: $348.54 (7) SUTA Taxes Payable: $764.30 (8) Cash: $23,605.29 (9) Wages and Salaries: $104,590.00 (10) Payroll Taxes: $10,352.53

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.

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

GENERAL JOURNAL PAGE 21 DATE DESCRIPTION DEBIT CREDIT 20-- Jun. 3-Union Dues Jun. 15-Payroll