Journalize each of the payroll transactions listed below. Post all entries except the last two to the appropriate general ledger accounts.

The journal page and the ledger accounts are supplied below. The balances listed in the general ledger accounts for Cash, FUTA Taxes Payable, SUTA Taxes Payable, Employees SIT Payable, Wages and Salaries, and Payroll Taxes are the results of all payroll transactions for the first quarter, not including the last pay of the quarter. The balances in FICA Taxes PayableOASDI, FICA Taxes PayableHI, and Employees FIT Payable 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 made 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 (0.6%), and SUTA (2.8%).

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 a 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. Do not post this entry.

December 31, 20--: The company has determined that employees have earned $19,300 in unused vacation time. Record the adjusting entry to put this expense on the books. Do not post this entry.

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

DATEDESCRIPTIONDOC. NO.POST. REF.DEBITCREDIT1Mar. 31, 20-- 12 23 34 45 56 67 78Mar. 31, 20-- 89 910 1011 1112 1213 1314Apr. 15, 20-- 1415 1516 1617 1718 1819May 2, 20-- 1920 2021 2122May 2, 20-- 2223 2324 2425May 2, 20-- 2526 2627 2728Dec. 31, 20-- 2829 2930 3031Dec. 31, 20-- 3132 3233 33

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account Cash Account No. 11
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 31, 20--	Balance				41,984.19
Mar. 31, 20--		J18
Apr. 15, 20--		J18
May 2, 20--		J18
May 2, 20--		J18
May 2, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account FICA TAXES PAYABLE-OASDI Account No. 20
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					1,128.40
Mar. 31, 20--		J18
Mar. 31, 20--		J18
Apr. 15, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account FICA Taxes Payable-HI Account No. 21
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					263.90
Mar. 31, 20--		J18
Mar. 31, 20--		J18
Apr. 15, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account FUTA TAXES PAYABLE Account No. 22
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					261.12
Mar. 31, 20--		J18
May 2, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account SUTA TAXES PAYABLE Account No. 23
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					1,218.54
Mar. 31, 20--		J18
May 2, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account EMPLOYEES FIT PAYABLE Account No. 25
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					1,130.00
Mar. 31, 20--		J18
Apr. 15, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account EMPLOYEES SIT PAYABLE Account No. 26
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance					478.71
Mar. 31, 20--		J18
May 2, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account WAGES AND SALARIES Account No. 51
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance				43,519.20
Mar. 31, 20--		J18

If an amount box does not require an entry, leave it blank. If required, round your answers to two decimal places.

GENERAL LEDGER

Account PAYROLL TAXES Account No. 52
DATE	ITEM	POST. REF.	DEBIT	CREDIT	BALANCE
					DEBIT	CREDIT
Mar. 15, 20--	Balance				4,808.88
Mar. 31, 20--		J18