Problem 11.2A Computing employer's social security tax, Medicare tax, and unemployment taxes. LO 11-2, 11-3

A payroll summary for Mark Consulting Company, owned by Mark Fronke, for the quarter ending June 30, 2016. The firm made the required tax deposits as follows:
a.	For April taxes, paid on May 15.
b.	For May taxes, paid on June 17.

Date Wages Paid			Total Earnings			Social Security Tax Deducted			Medicare Tax Deducted			Income Tax Withheld
April	8		$	3,400.00		$	210.80		$	49.30		$	338.00
	15			3,700.00			229.40			53.65			365.00
	22			4,100.00			254.20			59.45			338.00
	29			4,400.00			272.80			63.80			436.00
			$	15,600.00		$	967.20		$	226.20		$	1,477.00
May	5		$	3,200.00		$	198.40		$	46.40		$	318.00
	12			3,400.00			210.80			49.30			338.00
	19			3,400.00			210.80			49.30			338.00
	26			4,400.00			272.80			63.80			436.00
			$	14,400.00		$	892.80		$	208.80		$	1,430.00
June	2		$	3,700.00		$	229.40		$	53.65		$	365.00
	9			3,400.00			210.80			49.30			338.00
	16			4,400.00			272.80			63.80			436.00
	23			3,400.00			210.80			49.30			338.00
	30			3,200.00			198.40			46.40			318.00
			$	18,100.00		$	1,122.20		$	262.45		$	1,795.00
Total			$	48,100.00		$	2,982.20		$	697.45		$	4,702.00

1.	Using the tax rates given below, and assuming that all earnings are taxable, make the general journal entry on April 8, 2016, to record the employers payroll tax expense on the payroll ending that date.(Round your answers to 2 decimal places.)

Social security	6.2	percent
Medicare	1.45
FUTA	0.6
SUTA	5.4

I'm asked to record the following in the General Journal

Record payroll tax expense.

Record entry for deposit of payroll taxes for April.

Record payroll tax for May.