Payroll Entries

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

Salaries	$597,000
Federal income tax withheld	119,400

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.

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

Debit Credit

May 18	Salaries Expense
	Social Security Tax Payable
	Medicare Tax Payable
	Employees Federal Income Tax Payable
	Salaries Payable

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

Debit Credit

May 18	Payroll Tax Expense
	Social Security Tax Payable
	Medicare Tax Payable
	State Unemployment Tax Payable
	Federal Unemployment Tax Payable