The Albright Company pays its employees semimonthly. Payroll tax rates for the employer are the standard ones, including a SUTA rate of 3.0%. The balances of certain payroll-related accounts are as follows as of April 1, 20X2:

Number

Title

Balance

215

FICA Tax Payable-OASDI

$2760.00

216

FICA Tax Payable-HI

$652.50

217

Federal Income Tax Payable

$5750.00

218

State Income Tax Payable

$2250.00

219

FUTA Tax Payable

$360.00

220

SUTA Tax Payable

$1350.00

221

Union Dues Payable

$450.00

551

Payroll Tax Expense

$3416.25

1. One the accounts listed and enter the April 1, 20X2 balances
2. Record the following April transactions in a general journal, page 6, and post only to the accounts that you have opened.

20X2

April 15 Deposited all of the FICA and federal income taxes due for March, according tot he April 1 balances of accounts 215, 216, and 217.

15 Prepared the semimonthly payroll as follows:

gross salaries $7500.00

FICA-OASDI $465.00

FICA -HI $108.75

Federal Income tax $975.00

State Income tax $375.00

union dues $750.00

15 paid the semimonthly payroll

20 sent in the union dues withheld through April 1

25 Deposited the FUTA tax April 1 balance

27 Sent in the SUTA tax April 1 balance

30 sent in the April 1 amount due for state income tax

30 prepared the semimonthly payroll. the same amounts apply as on April 15

30 paid the semimonthly payroll

30 recorded the employers tax expense for both FICA taxes and both unemployment taxes on the April payrolls