Payroll Taxes

During October, Seger Insurance employees earned $100,000 in wages. Social Security applied to $86,000 of these wages, while Medicare applies to all $100,000. State and federal unemployment taxes of $1,300 and $650 are owed, respectively.

Required:

Prepare the necessary journal entry for Seger to record the employer portion of these payroll taxes. If an amount box does not require an entry, leave it either blank.

	Social Security Taxes Expense
	Medicare Taxes Expense
	State Unemployment Taxes Expense
	Federal Unemployment Taxes Expense
	Social Security Taxes Payable (Employer)
	Medicare Taxes Payable (Employer)
	State Unemployment Taxes Payable
	Federal Unemployment Taxes Payable