Joey Department Stores employees are paid on the 6th and 22nd of each month for the period ending the last day of the previous month and the 15th of the current month, respectively. An analysis of the payroll on Monday, October 6, 2,013, revealed the following data.

Gross Pay FICA Fed Inc Tax State Inc Tax Net Ins Pay

Office Staff salaries 15,450 810 2,400 450 410 11,380

Officer salaries 31,000 286 6,300 1,000 500 22,914

Sales salaries 2,000 834 4,200 690 480 13,796

Totals 66,450 1,930 12,900 2,140 1,390 48,090

It is determined that for the September 30 pay period, no additional employees exceeded the wage base for FICA purposes than had done so in prior pay periods. All of the officer salaries, 75% of the office staff salaries, and 40% of the sales salaries for the payroll period ending September 30 were paid to employees who had exceeded the wage base for unemployment taxes. Assume the unemployment tax rates in force are as follows: federal unemployment tax, 0.8%, and state unemployment tax, 5.4%.

Prepare the adjusting entries that would be required at September 30, the end of Joeys fiscal year, to reflect the accrual of the payroll and any related payroll taxes. Separate salaries and payroll tax expense accounts are used for each of the three employee categories: office staff, officer, and sales. Round your answers to the nearest cent.

2,013

Sept. 30

To record accrual of September 30

payroll.

Sept. 30