Sheridan 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.

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 $2\mathrm{.}5\%$ and the federal is $0\mathrm{.}8\%,$ both on a

$$7,000$ maximum. The FICA rate is $7\mathrm{.}65\%$ on employee and employer on a maximum of $$142,800$ per employee. In addition, a $1\mathrm{.}45\%$

rate is charged both employer and employee for an employee's wages in excess of $$142,800.$

Make the journal entries necessary for each of the four August payrolls. The entries for the payroll and for the company's liability are

made separately. Also make the entry to record the monthly payment of accrued payroll liabilities. $($Round answers to $2$ decimal places,

e$.$g$.15\mathrm{.}25.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically

indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record Payroll $1.)$

$($To record Payroll taxes for Payroll $1.)($To record Payroll taxes for Payroll $1.)$

$($To record payrolls $2$ and $3..)$

$($To record payroll taxes for Payrolls $2$ and $3.)$lo record payroll taxes for Payrolls $2$ and $3.)$

To record payroll $4.)$

$($To record payroll taxes for payroll $4.)($To record payroll taxes for payroll $4.)$

$($To record the monthly payment of accrued payroll liabilities.$)$