Payroll Transactions: Apr. 15 Paid cash for liability for employee income tax, $693.00; social secuirty tax, $770.04; Medicare tax, $180.09; total, $1643.13. C245. 15 Paid cash for semimonthly payroll; total payroll, $3,066.00, less employee income tax, $182.00, social security tax, and Medicare tax. C246. 15 Recorded employer payroll tax expense for the semimonthly pay period ended April 15. M52. 30 Paid cash for federal unemployment tax liability for the quarter ended March 31, $149.04. C247. 30 Paid cash for state unemployment tax liability for the quarter ended March 31, $1,006.02. C248. Journalize the selected payroll transactions for Petra Company using page 7 of the general journal and cash payments journal shown below. Source documents are abbreviated as follows: memorandum, M. No C is needed in the Ck. No. column of the cash payments journal. No total earnings have exceeded the tax base for calculating unemployment taxes. 1 2 3 4 5 DATE ACCOUNT TITLE 1 2 3 4 5 5 6 7 GENERAL JOURNAL PAGE 7 DOC. NO. POST. REF. DEBIT CREDIT CASH PAYMENTS JOURNAL 1 2 3 4 5 PAGE 7 GENERAL DATE ACCOUNT TITLE CK. NO. POST. REF. DEBIT CREDIT ACCOUNTS PAYABLE DEBIT PURCHASES DISCOUNT CREDIT CASH CREDIT 8 9 1 2 3 4 5 6 7 8 9