Payroll Entries

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

Salaries	$589,000
Federal income tax withheld	117,800

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 $11,000 of salaries.

If an amount box does not require an entry, leave it blank.

Question Content Area

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

May 18	CashMedicare Tax PayableSalaries ExpenseSocial Security Tax PayableState Unemployment Tax Payable	- Select -	- Select -
	CashEmployees Federal Income Tax ExpenseSalaries ExpenseSocial Security Tax ExpenseSocial Security Tax Payable	- Select -	- Select -
	CashFederal Unemployment Tax PayableMedicare Tax PayablePayroll Tax ExpenseSalaries Expense	- Select -	- Select -
	CashEmployees Federal Income Tax PayablePayroll Tax ExpenseState Unemployment Tax ExpenseState Unemployment Tax Payable	- Select -	- Select -
	CashFederal Unemployment Tax ExpenseFederal Unemployment Tax PayablePayroll Tax ExpenseSalaries Payable	- Select -	- Select -

Question Content Area

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

May 18	CashMedicare Tax PayablePayroll Tax ExpenseSocial Security Tax PayableState Unemployment Tax Payable	- Select -	- Select -
	CashPayroll Tax ExpenseSalaries ExpenseSocial Security Tax ExpenseSocial Security Tax Payable	- Select -	- Select -
	CashMedicare Tax PayablePayroll Tax ExpenseSalaries ExpenseSalaries Payable	- Select -	- Select -
	CashPayroll Tax ExpenseSalaries PayableState Unemployment Tax ExpenseState Unemployment Tax Payable	- Select -	- Select -
	CashFederal Unemployment Tax ExpenseFederal Unemployment Tax PayablePayroll Tax ExpenseSalaries Payable	- Select -	- Select -