Problem C - IV _ Payroll Accounting ( 12 points ) Jefferson Company has three employees whose monthly salaries and accumulated year - tos date wages at September 30 , 2017 are as follows :" Accumulated Employee Wages 9/30/17 October Salary Ansell $62, 000 $6, 900 Comer 91 , 000 10 , 000 Francis 6, 000 800 The following payroll taxes are applicable ; FICA tax on first $1 17 , 000 8%/0 FUTA tax on first $7 , 000 6 . 20/0 * SUTA tax on first $7 , 000 5. 4%/0 * Less a credit equal to the state unemployment tax rate . The amount of federal income tax withholding for the October payroll is $900 , $1 , 700 , and $150 For Ansell , Comer , and Francis , respectively . There is no state income tax ." Instructions : Prepare the journal entries to record the October payroll and the employer's payroll tax expense for the month of October . DATE ACCOUNT TITLES DEBIT CREDIT