Instructions The following data taken from the payroll register of Himes Bakery as of June 12, 20-- Regular earnings $6,520.00 Overtime earnings 950.00 Deductions: Federal income tax 782.00 Social Security tax 463.14 Medicare tax 108.32 Pension plan 80.00 Health insurance premiums 190.00 United Way contributions 150.00 Required: Record the journal entry for the payroll register of Himes Bakery as of June 12, 20-- ASSETS REVENUE 101 Cash 401 Sales 122 Accounts Receivable 141 Supplies EXPENSES 181 Office Equipment 511 Wages and Salaries Expense 512 Advertising Expense LIABILITIES 513 Bank Credit Card Expense 202 Accounts Payable 514 Store Supplies Expense 203 United Way Contributions Payable 515 Travel and Entertainment Expense 211 Employee Federal Income Tax Payable 549 Miscellaneous Expense 212 Social Security Tax Payable 213 Medicare Tax Payable 216 Health Insurance Premiums Payable 219 Wages Payable 220 Pension Plan Payable EQUITY 311 Himes, Capital 312 Himes, Drawing Record the journal entry for the payroll register of Himes Bakery as of June 12, 20-- General Journal Instructions GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. D 1 2 3 4 5 6 7 8