Recording Payroll and Payroll Taxes Beamon Corporation had the following payroll for April:

Officers' salaries	$320,000
Sales salaries	670,000
Federal income taxes withheld	190,000
FICA taxes withheld	75,000
Health insurance premiums withheld	16,000
Union dues withheld	12,000
Salaries (included above) subject to federal unemployment taxes	550,000
Salaries (included above) subject to state unemployment taxes	600,000

Required:

Prepare journal entries on April 30 to record:

a. Accrual of the monthly payroll. b. Payment of the net payroll. c. Accrual of employer's payroll taxes. (Assume that the FICA tax matches the amount withheld, the federal unemployment tax is 0.6 percent, and the state unemployment tax is 5.4 percent.) d. Payment of all liabilities related to this payroll. (Assume that all are settled at the same time.)