Officers' salaries Sales salaries Federal income taxes withheld FICA taxes withheld Health insurance premiums withheld Union dues withheld Salaries (included above) subject to federal unemployment taxes Salaries (included above) subject to state unemployment taxes $36.000 70,000 22,000 10.500 1.900 1.500 58,000 63,000 Required Prepare journal entries on April 30 to record: a. Accrual of the monthly payroll. b. Payment of the net payroll. c. Accrual of employer's payroll taxes. (Assume that the FICA tax matches the amount withheld, the federal unemployment tax is 0.6 percent, and the state unemployment tax is 5.4 percent.) d. Payment of all liabilities related to this payroll. (Assume that all are settled at the same time.) U.IUICIILO General Journal Description Debit Credit Date 8,800 $ Apr 30 Federal Income Tax Withholding Payable Sales Salaries Expense FICA Tax Payable Health Insurance Premiums Paya Union Dues Payable Payroll Payable To record April payroll. oooooo OOOOOO Apr 30 To pay net payroll for April. Apr.30 FICA Tax Payable State Unemployment Tax Payable To record employer's April payroll taxes. Apr 30 Federal Income Tax Withholding Payable FICA Tax Payable Union Dues Payable Federal Unemployment Tax Payable State Unemployment Tax Payable To pay liabilities related to April payroll