Sheffield Company pays its office employee payroll weekly. Below is a partial list of employees and their payroll data for August. Because August is their vacation period, vacation pay is also listed.

Employee		Earnings to July 31			Weekly Pay			Vacation Pay to Be Received in August
Mark Hamill		$5,180			$280			-
Karen Robbins		4,480			230			$460
Brent Kirk		3,680			190			380
Alec Guinness		8,380			330			-
Ken Sprouse		8,980			410			820

Assume that the federal income tax withheld is 10% of wages. Union dues withheld are 2% of wages. Vacations are taken the second and third weeks of August by Robbins, Kirk, and Sprouse. The state unemployment tax rate is 2.5% and the federal is 0.8%, both on a $7,000 maximum. The FICA rate is 7.65% on employee and employer on a maximum of $128,400 per employee. In addition, a 1.45% rate is charged both employer and employee for an employees wages in excess of $128,400. Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and for the companys liability are made separately. Also make the entry to record the monthly payment of accrued payroll liabilities