Payroll Entries

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

Salaries	$716,000
Federal income tax withheld	143,200

The salaries were all subject to the 6.0% social security tax and the 1.5% Medicare tax. In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $14,000 of salaries.

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.

• Cash
• Medicare Tax Payable
• Salaries Expense
• Social Security Tax Payable
• State Unemployment Tax Payable

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

• Cash
• Medicare Tax Payable
• Payroll Tax Expense
• Social Security Tax Payable
• State Unemployment Tax Payable

May 18		fill in the blank b4b3f7f2ef8400b_2	fill in the blank b4b3f7f2ef8400b_3
		fill in the blank b4b3f7f2ef8400b_5	fill in the blank b4b3f7f2ef8400b_6
		fill in the blank b4b3f7f2ef8400b_8	fill in the blank b4b3f7f2ef8400b_9
		fill in the blank b4b3f7f2ef8400b_11	fill in the blank b4b3f7f2ef8400b_12
		fill in the blank b4b3f7f2ef8400b_14	fill in the blank b4b3f7f2ef8400b_15