INFO: You hire an administrative assistant paid a monthly salary of $1500. You have decided that all pay periods will end on the last day of the month and that checks will be issued on the 5^th of each month. Assume the following rates when preparing the payroll: federal income tax 15%, state income tax 5%, and FICA 7.65%. State and federal unemployment insurance rates of 1% (FUTA) and 2% (SUTA) on the first $7,700 of wages per employee. The employer FICA rate is 7.65%.

You computed and accrued the payroll for September. What would the journal entry be? Hired on 9/15, payroll computed on 9/30.