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:

February9Journalize the employee pay.February9Journalize the employer payroll tax for the February 9 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.February12Issue the employee pay.February23Journalize the employee pay.February23Journalize the employer payroll tax for the February 23 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.February28Issue the employee pay.March9Journalize employee pay.March9Journalize employer payroll tax for the March 9 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed the FUTA or SUTA wage base.March14Issue employee pay.March23Journalize employee pay.March23Journalize employer payroll tax for the March 23 pay period. Use 5.4% SUTA and 0.6% FUTA. No employees will exceed FUTA or SUTA wage base.March28Issue employee pay.

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