Selected columns of Envirocon Company's payroll register for March are as follows. The employer's Social Security tax amount has already been calculated as $3,124.34. The employees' FICA Medicare tax rate is matched by the employer.

Payment Date	Employees' Federal Income Tax	Employees' Social Security Tax	Employees' Medicare Tax
March 7	1,125.00	686.43	108.75
14	1,250.00	764.22	121.08
21	1,385.00	845.22	133.91
28	1,357.00	828.47	131.25

Envirocon Company deposits taxes monthly.

Required:

In general journal form, record the entry for the April 15 payment of FICA and federal income taxes for employees and employer. If required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations. If an amount box does not require an entry, leave it blank.

GENERAL JOURNAL						PAGE
DATE	DESCRIPTION	DOC. NO.		POST. REF.	DEBIT	CREDIT
20--
Apr. 15	Employees' Federal Income Tax Payable
	FICA Social Security Tax Payable
	FICA Medicare Tax Payable
	Cash