Recording Payroll and Payroll Taxes The following data are taken from Fremont Wholesale Companys May payroll:

Administrative salaries	$42,000
Sales salaries	51,000
Custodial salaries	7,000
Total payroll	$100,000
Salaries subject to 1.45 percent Medicare tax	$100,000
Salaries subject to 6.2 percent Social Security tax	75,000
Salaries subject to federal unemployment taxes	14,000
Salaries subject to state unemployment taxes	21,000
Federal income taxes withheld from all salaries	17,800

Assume that the company is subject to a two percent state unemployment tax (due to a favorable experience rating) and a 0.6 percent federal unemployment tax. Required Record the following in general journal form on May 31: a. Accrual of the monthly payroll. b. Payment of the net payroll. c. Accrual of employers payroll taxes. (Assume that the FICA matches the amount withheld.) d. Payment of these payroll-related liabilities. (Assume that all are settled at the same time.)

Round your answers to the nearest dollar.