Record payroll for the period ending April 18.

Payroll:

Sales Salaries 45,000 $

Office Salaries 10,000

Total payroll 55,000 $

Salaries subject to payroll taxes:

social security and Medicare 55,000 $

State and federal unemployment tax 18,000

Salaries subject to payroll taxes:

Social security tax 6.0% Medicare tax 1.5%

State unemployment compensation tax 5.4%

Federal uneployment compensation tax 0.8%

Employee deductions:

Federal income tax withholdings 4,400 $

State income tax withholdings 1,200

Retirement contributions 2,600

Charitable contributions 600

1) Record the journal entry for payroll

2) Record the journal entry to record payroll tax expense