Recording Payroll and Payroll Taxes The following data are taken from Jefferson Distribution Company's March payro Administrative salaries $40,600 Sales salaries 77,000 11,200 Custodial salaries $128,800 Total payroll Salaries subject to FICA tax (6.2 percent 1.45 percent) $128,800 Salaries subject to federal unemployment taxes 95.200 Salaries subject to state unemployment taxes 106,400 Federal income taxes withheld from all salaries 26.040 Assume that the company is subject to a 5.4 percent state unemployment tax and an 0.6 percent federal unemployment tax Required Record the following in general journal form on March 31: a. Accrual of the monthly payroll b. Payment of the net payroll c. Accrual of the employer's payroll taxes. d. Payment of these payrol related liabilities. (Assume that all are settled at the same time.) Round your answers to the nearest dollar General Journal Debit Credit Date Description Mar.31 Administrative Salaries Expense Sales Salaries Expense Custodial Salaries Expense 0 2604 Federal Income Tax withholding Payable FICA Tax Payable payroll payable To record March payroll