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

Officers' salaries $36,000 Sales salaries 70,000 Federal income taxes withheld 22,000 FICA taxes withheld 10,500 Health insurance premiums withheld 1,900 Union dues withheld 1,500 Salaries (included above) subject to federal unemployment taxes 58,000 Salaries (included above) subject to state unemployment taxes 63,000

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.)

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