On July 25 the company paid the secretary. Her deductions are the same for each payroll. Her deductions include OASDI, HI and FIT of $105. The company FUTA rate is 0.8% (and the secretary has met the wage base for FUTA). The company SUTA rate is 3.7% on the first $8,000 of wages per employee.The secretary is paid $1800.00 per month.

On July 1 the company hired a skilled computer technician at a rate of $22 per hour and one support staff employee at a rate of $15 per hour. The skilled computer technician worked 54 hours for the pay period, and his deductions include OASDI, HI and FIT of $90.

The support staff employee worked 68 hours for the pay period and her deductions include OASDI, HI and FIT of $45. The companies FUTA and SUTA rates are unchanged.

On July 31, the company deposited the payroll taxes for the July 25 payroll.

Complete the calculations for the company payrolls of July 25.

Complete the journal entries to record the above payroll transactions for the July 25 and 31 transactions. Remember to include the entries for the employer's payroll taxes.