Recording Payroll and Payroll Taxes Beamon Corporation had the following payroll for April: 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 (hat 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.)