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.