Prepare the journal entry to record the payroll for March, including employee deductions (but excluding employer payroll taxes). Employees were paid in March but amounts withheld were not yet remitted. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Prepare the journal entry to record the employers FICA taxes and unemployment taxes. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

McLoyd Company completed the salary and wage payroll for March 2013. The payroll provided the following details:

Salaries and wages earned	$	600,000
Employee income taxes withheld		55,500
FICA taxes withheld		42,900
Unemployment taxes		4,170