March 31 April 15 April 15 April 30 April 30 Required: Recorded the employer's payroll taxes resulting from the March payroll. The company has a state unemployment tax rate of 5.40% on the first $7,000 paid to each employee. The federal rate is 0.60%. Issued check to Swift Bank in payment of the March FICA and employee income taxes. Issued check to the State Tax Commission for the January, February, and March state unemployment taxes. Filed the check and the first-quarter tax return with the Commission. Issued check payable to Swift Bank in payment of the employer's FUTA taxes for the first quarter of the year. Filed Form 941 with the IRS, reporting the FICA taxes and the employees' federal income tax withholdings for the first quarter. Prepare journal entries to record these transactions and events. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 Record the cash payment of FICA (employees' and employer's) and employee income taxes of the month of February. Note: Enter debits before credits. Date March 15 General Journal Debit Credit View general journal Record entry Clear entry