[The following information applies to the questions displayed below.] A payroll summary for Mark Consulting Company, owned by Mark Fronke, for the quarter ending June 30, 20X1, appears below. The firm made the required tax deposits as follows: For April taxes, paid on May 15. For May taxes, paid on June 17. Date Wages Paid Total Earnings Social Security Tax Deducted Medicare Tax Deducted Income Tax Withheld April 8 $ 3,400.00 $ 210.80 $ 49.30 $ 338.00 15 3,700.00 229.40 53.65 365.00 22 4,100.00 254.20 59.45 338.00 29 4,400.00 272.80 63.80 436.00 $ 15,600.00 $ 967.20 $ 226.20 $ 1,477.00 May 5 $ 3,200.00 $ 198.40 $ 46.40 $ 318.00 12 3,400.00 210.80 49.30 338.00 19 3,400.00 210.80 49.30 338.00 26 4,400.00 272.80 63.80 436.00 $ 14,400.00 $ 892.80 $ 208.80 $ 1,430.00 June 2 $ 3,700.00 $ 229.40 $ 53.65 $ 365.00 9 3,400.00 210.80 49.30 338.00 16 4,400.00 272.80 63.80 436.00 23 3,400.00 210.80 49.30 338.00 30 3,200.00 198.40 46.40 318.00 $ 18,100.00 $ 1,122.20 $ 262.45 $ 1,795.00 Total $ 48,100.00 $ 2,982.20 $ 697.45 $ 4,702.00 Social security 6.2 percent Medicare 1.45 FUTA 0.6 SUTA 5.4 Required: Using the tax rates given above, and assuming that all earnings are taxable, make the general journal entry on April 8, 20X1, to record the employers payroll tax expense on the payroll ending that date. Prepare the entries in general journal form to record deposit of the employee income tax withheld and the social security and Medicare taxes (employee and employer shares) on May 15 for April taxes and on June 17 for May taxes. (For all requirements, round your answers to 2 decimal places.)

[The following information applies to the questions displayed below.]

A payroll summary for Mark Consulting Company, owned by Mark Fronke, for the quarter ending June 30, 20X1, appears below. The firm made the required tax deposits as follows:

1. For April taxes, paid on May 15.
2. For May taxes, paid on June 17.

Date Wages Paid			Total Earnings			Social Security Tax Deducted			Medicare Tax Deducted			Income Tax Withheld
April	8		$	3,400.00		$	210.80		$	49.30		$	338.00
	15			3,700.00			229.40			53.65			365.00
	22			4,100.00			254.20			59.45			338.00
	29			4,400.00			272.80			63.80			436.00
			$	15,600.00		$	967.20		$	226.20		$	1,477.00
May	5		$	3,200.00		$	198.40		$	46.40		$	318.00
	12			3,400.00			210.80			49.30			338.00
	19			3,400.00			210.80			49.30			338.00
	26			4,400.00			272.80			63.80			436.00
			$	14,400.00		$	892.80		$	208.80		$	1,430.00
June	2		$	3,700.00		$	229.40		$	53.65		$	365.00
	9			3,400.00			210.80			49.30			338.00
	16			4,400.00			272.80			63.80			436.00
	23			3,400.00			210.80			49.30			338.00
	30			3,200.00			198.40			46.40			318.00
			$	18,100.00		$	1,122.20		$	262.45		$	1,795.00
Total			$	48,100.00		$	2,982.20		$	697.45		$	4,702.00

Social security	6.2	percent
Medicare	1.45
FUTA	0.6
SUTA	5.4

Required:

1. Using the tax rates given above, and assuming that all earnings are taxable, make the general journal entry on April 8, 20X1, to record the employers payroll tax expense on the payroll ending that date.
2. Prepare the entries in general journal form to record deposit of the employee income tax withheld and the social security and Medicare taxes (employee and employer shares) on May 15 for April taxes and on June 17 for May taxes.

(For all requirements, round your answers to 2 decimal places.)

Journal entry worksheet

• Record payroll tax expense.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
April 8, 20X1	Payroll taxes expense
	Social security tax payable
	Medicare tax payable
	Federal unemployment tax payable
	State unemployment tax payable

Journal entry worksheet

• Record entry for deposit of payroll taxes for April.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
May 15, 20X1

Journal entry worksheet

• Record entry for deposit of payroll taxes for May.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
June 17, 20X1