JO

Company has employees who are paid their salaries on a monthly basis. Payroll information for

April

of the current year is given below.

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(Click the icon to view the payroll information.)Prepare the journal entries to record the

April

30 payroll payment and the payroll benefits expense for

JO

Company. Also prepare the entries to record the payment of payroll withholdings to the government and other agencies on

May

15. Explanations are not required.

Begin by preparing the journal entry to record the

April

30 payroll payment. (Record debits first, then credits. Exclude explanations from journal entries. Round your answers to two decimal places.)