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 4	Journalize the employee pay.
February 4	Journalize the employer payroll tax for the February 4 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
February 8	Issue the employee pay.
February 18	Journalize the employee pay.
February 18	Journalize the employer payroll tax for the February 18 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.
February 22	Issue the employee pay.
February 22	Issue the payment for payroll liabilities.
March 4	Journalize the employee pay.
March 4	Journalize the employer payroll tax for the March 4 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
March 9	Issue the employee pay.
March 18	Journalize the employee pay.
March 18	Journalize the employer payroll tax for the March 18 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed FUTA or SUTA wage base.
March 23	Issue the employee pay.
March 23	Issue the payment for payroll liabilities.

Post all journal entries to the appropriate General Ledger accounts.