REQUIREMENT: Review the below transaction and record the journal entries. You will use the accounts listed in the Chart of Accounts box.

Chart of Accounts (Payroll):

Cash

FICA Employee

FICA Employer

FITW Payable

FUTA Payable

SUI Payable

Union Dues Payable

Health Insurance/Employee Contribution

Salary Expense

Payroll Tax Expense

Health Insurance Expense

On December 15, Zook Enterprises pays wages of $67,000, from which it withholds $5,126FICA, $9,640 FIT and $7,181 for health insurance premiums. Zooks share of the health insurance premium for the period is $21,544. FUTA is $520; SUI, $2,080. Prepare the following journal entries:

1. Record JE for payment of employee salaries, including deductions

2. Zooks payroll tax expense. Record Journal Entry

3. Zook remits its payroll taxes. Record Journal Entry

Part A entry:

Part B entry: