Recording Payroll and Payroll Taxes Beamon Corporation had the following payroll for April: Officers' salaries $34,000 Sales salaries 68,000 Federal income taxes withheld 21,000 FICA taxes withheld 9,500 Health insurance premiums withheld 1.800 Union dues withheld 1,400 Salaries included above) subject to federal unemployment taxes 57.000 Salaries included above) subject to state unemployment taxes 62,000 Required Prepare journal entries on April 30 to record: a. Accrual of the monthly payroll. b. Payment of the net payroll 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.) General Journal Date Description Apr.30 Sales Salaries Expense Debit Credit + $ $ I FICA Tax Payable Health Insurance Premiums Payable Union Dues Payable Payroll Payable To record April payroll. Sales Salaries Expense Federal Income Tax Withholding Payable FICA Tax Payable Health Insurance Premiums Payable Union Dues Payable Federal Unemployment Tax Payable State Unemployment Tax Payable Cash Officers' Salaries Expense Sales Salaries Expense Payroll Payable Payroll Tax Expense State Unemployment Tax Payable To record employer's April payroll taxes. General Journal Date Description Apr.30 Federal Income Tax Withholding Payable FICA Tax Payable Debit Credit Union Dues Payable Federal Unemployment Tax Payable State Unemployment Tax Payable To pay liabilities related to April payroll