Rippling Waters rents canoes and other water crafts to campers and hikers. On July 15, 2013, Rippling Waters prepared their semi-monthly payroll for their employees. Payroll information for July 15, 2013 is listed below:

Employee	Total Hours	Hourly Rate	Health Care (employee portion)
M. Swift	87.5	$16.50	$18.00
S. Current	85.5	$15.00	$25.00
B. Wavey	73.5	$14.50	$16.00

The employer pays half of the health care premium, and the employees pay the other half. The appropriate deduction rates are provided below:

Federal income tax rate is 9%

State income tax rate is 6%

FICA is 7.65%

FUTA is 0.6%

SUTA is 5.4%

Required a) Prepare the payroll journal entries for July, 15, 2013 to record the salaries payable to the employees and accrue the employer contributions: Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
Jul 15	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	Record salaries and deductions
Jul 15	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	Record payroll expenses

b) Prepare the entry to pay the employees on July 17, 2013.

Date	Account Title and Explanation	Debit	Credit
Jul 17	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	Pay employees

c) Prepare the entry to pay the health insurance company on Jul 31, 2013.

Date	Account Title and Explanation	Debit	Credit
Jul 31	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	Pay health care liability

d) Prepare the entry to pay the liabilties to the government.

Date	Account Title and Explanation	Debit	Credit
Aug 15	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA Tax PayableFUTA PayableHealth Care PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	Pay liabilities to government