Payroll Entries

Widmer Company had gross wages of $340,000 during the week ended June 17. The amount of wages subject to social security tax was $306,000, while the amount of wages subject to federal and state unemployment taxes was $43,000. Tax rates are as follows:

Social security	6.0%
Medicare	1.5%
State unemployment	5.3%
Federal unemployment	0.8%

The total amount withheld from employee wages for federal taxes was $68,000.

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

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

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

		fill in the blank 52452a00d027fd1_2	fill in the blank 52452a00d027fd1_3
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		fill in the blank 52452a00d027fd1_11	fill in the blank 52452a00d027fd1_12
		fill in the blank 52452a00d027fd1_14	fill in the blank 52452a00d027fd1_15