Line item descriptions Administrative Salaries Expense Cash Custodial Salaries Expense Federal Income Tax Withholding Payable Federal Unemployment Tax Payable FICA Tax Payable Payroll Payable Payroll Tax Expense Sales Salaries Expense State Unem ent Tax Payable P104B Recordin l and Payroll Taxes The following data are taken from Jefferson Distribution Company's March payroll Administrative salaries Sales salaries Custodial salaries Total payroll Salaries subject to FICA tax (6.2 percent+1.45 percent) Salaries subject to federal unemployment taxes Salaries subject to state unemployment taxes Federal income taxes withheld from all salaries $34,000 54,000 8,000 $96,000 $96,000 66,000 76,000 18,600 Assume that the company is subject to a 5.20% state unemployment tax and an Required Record the following in general journal form on March 31 0.60% federal unemployment tax. a. Accrual of the monthly payroll b. Payment of the net payroll c. Accrual of the employer's payroll taxes. d. Payment of these payroll-related liabilities. (Assume that all are settled at the sametime.)