JOURNAL DATE DESCRIPTION DEBIT CREDIT 1 12-Jan Wages & Salaries 1 2 FICA Taxes Payable—OASDI 2 3 FICA Taxes Payable—HI 3 4 Employees FIT Payable 4 5 Employees SIT Payable 5 6 Employees SUTA Payable 6 7 Employees CIT Payable 7 8 Simple Deductions Payable 8 9 Group Insurance Premiums 9 10 Health Insurance Premiums 10 11 Salaries Payable 11 12 12 13 12-Jan Payroll taxes 13 14 FICA Tax Payable - OASDI 14 15 FICA Tax Payable - H