Recording Payroll and Payroll Taxes The following data are taken from Jefferson Distribution Companys March payroll:

Administrative salaries	$34,000
Sales salaries	54,000
Custodial salaries	8,000
Total payroll	$96,000
Salaries subject to 1.45 percent Medicare tax	$96,000
Salaries subject to 6.2 percent Social Security tax	$96,000
Salaries subject to federal unemployment taxes	66,000
Salaries subject to state unemployment taxes	76,000
Federal income taxes withheld from all salaries	18,600

Assume that the company is subject to a 5.2 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 employers payroll taxes. d. Payment of these payroll-related liabilities. (Assume that all are settled at the same time.)

Round your answers to the nearest dollar.

General Journal
Date	Description	Debit	Credit
a.
Mar.31	Administrative Salaries Expense	$Answer	$Answer
	Sales Salaries Expense	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	Federal Income Tax Withholding Payable	Answer	Answer
	FICA Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To record March payroll.
b.
Mar.31	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To pay March net payroll.
c.
Mar.31	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	FICA Tax Payable	Answer	Answer
	Federal Unemployment Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To record employer's March payroll taxes.
d.
Mar.31	Federal Income Tax Withholding Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	Federal Unemployment Tax Payable	Answer	Answer
	State Unemployment Tax Payable	Answer	Answer
	Cash	Answer	Answer
	To pay liabilities related to March payroll.