The completed Payroll Register for the February and March biweekly pay periods is provided, assuming benefits went into effect as anticipated.

Required:

Using the payroll registers, complete the General Journal entries as follows:

February $10$ Journalize the employee pay.

February $10$ Journalize the employer payroll tax for the February $10$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employees will exceed the FUTA or SUTA wage base.

February $14$ Issue the employee pay.

February $24$ Journalize the employee pay.

February $24$ Journalize the employer$-$payroll tax for the February $24$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent FUTA. No employee will exceed the FUTA or SUTA wage base.

February $28$ Issue the employee pay.

February $28$ Issue payment for the payroll liabilities.

March $10$ Journalize the employee pay.

March $10$ Journalize the employer payroll tax for the March $10$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent

March $14$ FUTA. No employees will exceed the FUTA or SUTA wage base.

March $24$ Issue the employee pay. Journalize the employee pay.

March $24$ Journalize the employer payroll tax for the March $24$ pay period. Use $5\mathrm{.}4$ percent SUTA and $0\mathrm{.}6$ percent

March $28$ FUTA. No employees will exceed the FUTA or SUTA wage base.

March $28$ Issue the employee pay.

Post all journal entries to the appropriate General Ledger accounts.