Payroll entries

The payroll register for D$.$ Salah Company for the week ended May $18$ indicated the following:

Salaries

$$635,000$

$170,000$

Federal income tax withheld

The salaries were all subject to the $6\mathrm{.}0\%$ social security tax and the $1\mathrm{.}5\%$ Medicare tax. In addition, state and federal unemployment taxes were computed at the rate of $5\mathrm{.}4\%$ and $0\mathrm{.}8\%,$ respectively, on $$48,000$ of salaries.

Assume the company runs all paychecks through Salaries Payable. If an amount box does not require an entry, leave it blank.

a$.$ Journalize the entry to record the payroll for the week of May $18.$

May $18$

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Gross pay is the amount that employees have earned before taxes and deductions. A portion of employees' earnings are owed for such items as state and federal taxes. Net pay is also known as take$-$home pay.

b$.$ Journalize the entry to record the payroll tax expense incurred for the week of May $18.$