Payroll Entries

Widmer Company had gross wages of $181,000 during the week ended June 17. The amount of wages subject to social security tax was $162,900, while the amount of wages subject to federal and state unemployment taxes was $23,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.4%
Federal unemployment	0.8%

The total amount withheld from employee wages for federal taxes was $36,200.

If an amount box does not require an entry, leave it blank. If required, round answers to two decimal places.

a. Journalize the entry to record the payroll for the week of June 17.

June 7	Wages Expense	fill in the blank aeb46104fff3f92_2	fill in the blank aeb46104fff3f92_3
	Social Security Tax Payable	fill in the blank aeb46104fff3f92_5	fill in the blank aeb46104fff3f92_6
	Medicare Tax Payable	fill in the blank aeb46104fff3f92_8	fill in the blank aeb46104fff3f92_9
	Employees Federal Income Tax Payable	fill in the blank aeb46104fff3f92_11	fill in the blank aeb46104fff3f92_12
	Wages Payable	fill in the blank aeb46104fff3f92_14	fill in the blank aeb46104fff3f92_15

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b. Journalize the entry to record the payroll tax expense incurred for the week of June 17.

June 7	Payroll Tax Expense	fill in the blank 690d160c3fbf078_2	fill in the blank 690d160c3fbf078_3
	Social Security Tax Payable	fill in the blank 690d160c3fbf078_5	fill in the blank 690d160c3fbf078_6
	Medicare Tax Payable	fill in the blank 690d160c3fbf078_8	fill in the blank 690d160c3fbf078_9
	?	fill in the blank 690d160c3fbf078_11	fill in the blank 690d160c3fbf078_12
	Federal Unemployment Tax Payable	fill in the blank 690d160c3fbf078_14	fill in the blank 690d160c3fbf078_15