Recording Payroll and Payroll Taxes The following data are taken from Fremont Wholesale Company's May payroll:

Administrative salaries	$44,200
Sales salaries	61,100
Custodial salaries	9,100
Total payroll	$114,400
Salaries subject to 1.45 percent Medicare tax	$114,400
Salaries subject to 6.2 percent Social Security tax	96,200
Salaries subject to federal unemployment taxes	18,200
Salaries subject to state unemployment taxes	26,000
Federal income taxes withheld from all salaries	23,140

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 employer's 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.

Part A

Part B

Part C

Part D

Part A

General Journal
Date	Description	Debit	Credit
May 31	Administrative Salaries Expense
	Sales Salaries Expense
	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	Federal Income Tax Withholding Payable
	FICA Tax Payable
	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	To record May payroll.

Part B

General Journal
Date	Description	Debit	Credit
May 31	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	To pay May net payroll.

Part C

General Journal
Date	Description	Debit	Credit
May 31	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	FICA Tax Payable
	Federal Unemployment Tax Payable
	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	To record employer's May payroll taxes.

Part D

General Journal
Date	Description	Debit	Credit
May 31	Federal Income Tax Withholding Payable
	Administrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable
	Federal Unemployment Tax Payable
	State Unemployment Tax Payable
	Cash
	To pay liabilities related to May payroll.