Journal Entries for Payment of Employer Payroll Taxes Francis Baker owns a business called Baker Construction Co. She does her banking at the American National Bank in Seattle, Washington. The amounts in her general ledger for payroll taxes and employees' withholding of Social Security, Medicare, and federal income tax payable as of July 15 of the current year are as follows: Social Security tax payable (includes both employer and employee) $9,563 Medicare tax payable (includes both employer and employee) 2,250 FUTA tax payable 504 SUTA tax payable 3,402 Employee federal income tax payable 7,245 Journalize the quarterly payment of the employee federal income taxes and Social Security and Medicare taxes on July 15, 20--, and the payments of the FUTA and state unemployment taxes on July 31, 20--. If an amount box does not require an entry, leave it blank.

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ROW NUMBER	DATE	ACCOUNT TITLE	DOC. NO.	POST. REF.	DEBIT	CREDIT	ROW NUMBER
1	20-- July 15

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5	blank	Deposit of employee federal income tax and Social Security and Medicare taxes	blank	blank	blank	blank	5
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7	31

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9	blank	Paid FUTA tax	blank	blank	blank	blank	9
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11	31

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13	blank	Paid SUTA tax	blank	blank	blank	blank	13