On March 15, 2020, South Companys employees earned $48,000 of sales salaries. Withholdings from the employees salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at a rate of 1.45%, $7,200 of federal income taxes, and $200 of union dues. Employer FICA taxes are identical to those on the employees. Of the total salary earned, $18,000 is subject to SUTA taxes, 5.4% and FUTA taxes, 0.6%.

a. Record journal entry to accrue payroll, including employee deductions for March 15. Note Use separate account for each payable.

b. Record the accrued payroll taxes and other related employment expenses. (Use separate payable accounts).

c. Record the cash payment of salaries on March 18.

d. Record the March 21st cash payment of all remaining liabilities relating to the March 15th payroll.