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

Officers salaries $34,000

Sales salaries $67,000

Federal income taxes withheld 19,000

FICA taxes withheld 7,500

Health insurance premiums withheld 1,800

Union dues withheld 1,200

Salaries (included above) subject to federal unemployment taxes 55,000

Salaries (included above) subject to state unemployment taxes 58,000

Required

prepare journal entries on April 30 to record:

1. Accrual of the monthly payroll
2. Payment of the net payroll
3. Accrual of employers payroll taxes.(Assume that the FICA tax maths the amount withheld,the federal unemployment tax 0.6 percent, and the state unemployment tax is 5.4 percent.)
4. Payment of all liabilities related to this payroll. (Assume that all are settled at the same time)