Journal Entry: Recording Payroll Complete the following: Prepare the journal entries as of January 12 to record the payroll and the payroll taxes for the week ending January 8. Credit Salaries Payable for the total net pay. Date Account Debit Credit 20-- Jan. 12 Wages and Salaries Expense 9,639.80 FICA Taxes Payable-OASDI 597.68 FICA Taxes Payable-HI 139.77 Employees FIT Payable 764 Employees SIT Payable 295.96 Employees SUTA Payable 6.76 Employees CIT Payable 190.39 Simple Deductions Payable 440.00 Group Insurance Premiums Collected 6.80 Health Insurance Premiums Collected 16.50 Salaries Payable 7,181.94 To record payroll. 20-- Jan. 12 Payroll Taxes Expense FICA Taxes Payable-OASDI 597.67 FICA Taxes Payable-HI 139.78 FUTA Taxes Payable 57.84 SUTA Taxes Payable 354.60

To record payroll taxes.

can you calculate payroll expense please