Journalize each of the payroll transactions listed below. of the description or explanation for each journal entry. entries the appropriate general ledger accounts. Omit writing Then post all The balances listed in the general ledger accounts are the results of all payroll transaction for the first quarter, not including the last pay of the quarter. The balances in the FICA and Employees FIT accounts are the amounts due from the March 15 payroll. March 31, 20--: Paid total wages of $9,350.00. These are the wages for the last semimonthly pay of March. All of this amount is taxable under FICA (OASDI and HI). In addition, withhold $1,175 for federal income taxes and $102.03 for state income taxes. These are the only deductions from the employees' wages. March 31, 20--: Record the employer's payroll taxes for the last pay in March. All of the earnings are taxable under FICA (OASDI and HI), FUTA, and SUTA (2.8% of the first $7,000 earned by each employee). April 15, 20--: Made a deposit to remove the liability for the FICA taxes and the employees' federal income taxes withheld on the two March payrolls. May 2, 20--: Made the deposit to remove the liability for FUTA taxes for the first quarter of 20--. May 2, 20--: Filed the state unemployment contributions return for the first quarter of 20 and paid the total amount owed for the quarter to the state unemployment compensation fund. May 2, 20: Filed the state income tax return for the first quarter of 20-- and paid. the total amount owed for the quarter to the state income tax bureau. December 31, 20--: In July 20, the company changed from the semimonthly pay system to a weekly pay system. The employees were paid every Friday through the rest of 20--. Record the adjusting entry for wages accrued at the end of December ($770), but not paid until the first Friday in January. (Dol NOT post this entry to the general ledger.)