Payroll register for the Prevosti Farms and Sugarhouse February and March biweekly pay periods have been provided to assist you in completing the requirements below. Required: 1. Using the payroll registers, complete the General Journal entries as follows:

February		10		Journalize the employee pay.
February		10		Journalize the employer payroll tax for the February 10 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
February		13		Issue the employee pay.
February		24		Journalize the employee pay.
February		24		Journalize the employer payroll tax for the February 24 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.
February		27		Issue the employee pay.
February		27		Journalize the payment of the employer payroll tax liability for the February 10 and February 24 payroll periods.
March		10		Journalize employee pay.
March		10		Journalize employer payroll tax for the March 10 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
March		14		Issue employee pay.
March		24		Journalize employee pay.
March		24		Journalize employer payroll tax for the March 24 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed FUTA or SUTA wage base.
March		28		Issue employee pay.

2. Post all journal entries to the appropriate accounts on the General Ledger.

Account: Cash Account: Employee Federal Income Tax Payable Date Date Debit Credit Debit Credit Balance Balance 26,000.00 23,087.42 16,688.38 11,103.72 4,704.68 (1,694.36) eb 13 2,912.58 6,399.04 5,584.66 6,399.04 6,399.04 Account: Social Security Tax Payable Account: Medicare Tax Payable Date Debit Credit Date Credit Balance Debit Balance Account: Employee State Income Tax Payable Date Account: 401(k) Contributions Payable Debit Credit Date Debit Balance Credit Balance Account: Salaries and Wages Payable Account: Health Insurance Payable Balance Credit Debit Date Balance Credit Debit Date Account: SUTA Tax Payable Account: FUTA Tax Payable Balance Credit Debit Date Balance Credit Debit Date Account: Salaries and Wages Expense Account: Payroll Taxes Expense Balance Credit Debit Date Balance Credit Debit Date Account: Cash Account: Employee Federal Income Tax Payable Date Date Debit Credit Debit Credit Balance Balance 26,000.00 23,087.42 16,688.38 11,103.72 4,704.68 (1,694.36) eb 13 2,912.58 6,399.04 5,584.66 6,399.04 6,399.04 Account: Social Security Tax Payable Account: Medicare Tax Payable Date Debit Credit Date Credit Balance Debit Balance Account: Employee State Income Tax Payable Date Account: 401(k) Contributions Payable Debit Credit Date Debit Balance Credit Balance Account: Salaries and Wages Payable Account: Health Insurance Payable Balance Credit Debit Date Balance Credit Debit Date Account: SUTA Tax Payable Account: FUTA Tax Payable Balance Credit Debit Date Balance Credit Debit Date Account: Salaries and Wages Expense Account: Payroll Taxes Expense Balance Credit Debit Date Balance Credit Debit Date