PA11. LO 12.5 Record the journal entries for each of the following payroll transactions. Apr. 2 Apr. 4 Apr. 11 Paid $650 and $340 cash to a federal depository for FICA Social Security and FICA Medicare, respectively Paid accumulated employee salaries of $15,220 Issued checks in the amounts of $480 for federal income tax and $300 for state income tax to an IRS-approved bank Apr. 14 Paid cash to health insurance carrier for total outstanding health insurance liability of $800 Apr. 22 Remitted cash payments for FUTA and SUTA to federal and state unemployment agencies in the amounts of $130 and $250, respectively Solution Apr. 2 Apr. 4. FICA Social Security Tax Payable FICA Medicare Tax Payable Cash To record payment of accrued Social Security and Medicare taxes Salaries Payable Cash To record payment of accrued salaries Apr. 11 Federal Income Tax Payable State Income Tax Payable Cash To record payment of accrued employee income taxes Apr. 14 Health Insurance Payable Cash To record payment of accrued benefits liabilities Apr. 22 Federal Unemployment Tax Payable State Unemployment Tax Payable Cash To record payment of accrued unemployment taxes