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Payroll records show Salaries $350,000 FICA Taxes-employees 21,700 FICA Taxes-employer 21,700 Federal unemployment taxes 3,500 State unemployment taxes 1,750 The journal entry to record the

Payroll records show

Salaries $350,000
FICA Taxes-employees 21,700
FICA Taxes-employer 21,700
Federal unemployment taxes 3,500
State unemployment taxes 1,750

The journal entry to record the monthly Payroll Tax Expense would include a:

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