Recording Payroll and Payroll Taxes Manchester, Inc.. had the following payroll for March Finish 8 18) Officers' salaries Sales salaries Federal income taxes withheld FICA taxes withheld Health insurance premiums withheld $39,000 70,000 21,000 7,900 2,500 Salaries (included above) subject to federal unemployment taxes 65,000 Salaries (included above) subject to state unemployment taxes 75,000 Prepare journal entries on March 31 to record: a. Accrual of the monthly payrol. 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 General journal Description Credit Mar 31 Sales Salaries Expense 8