Southwestern, Inc., pays it employees monthly. Below is a partial list of employees and their payroll data for June. Vacation pay for June is also listed.

Employee	Earnings to May 31	Junes Pay	Vacation Accrued to be used in June
M James	$ 45,600	$ 8,000	$4,000
A Carey	165,000	12,800
J Black	2,000	2,400
C Peng	26,000	3,840	1,920

Assume that the federal income tax withheld is 12% of wages. Union dues withheld are 1% of wages. Vacations are taken by James and Peng during June. The state unemployment tax rate is 2.5% and the federal unemployment tax rate is 0.8%, both on a $7,000 maximum. The total FICA rate is 7.65% (Social Security = 6.2% and Medicare 1.45%). The Social Security rate is paid on the first $127,200* of total pay for employee. For Medicare, there is no maximum. (* $127,200 is the maximum rate for 2017 according to the SSN website)

Required:

Vacation Pay to be used in Income Tax Earnings to June State Federal Name May 31 Earnings June Withholding Union Dues F.I.C.A. U.C U.C $8,000 $4,000 M James A Care J Black C Pen 165,00012,800 2,400 3,840 $ 238,60027,040 2,000 26,000 1,920 5,920 $ Total Date Accounts Debit Credit b) Using cell references, make the entry to record the payroll tax expenses of the Company Date Accounts Debit Credit c) Using cell references, make the entry to record the payment of the payroll liabilities created. Assume that the company pays all payroll liabilities at the end of each month Date Accounts Debit Credit