[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: a. For April taxes, paid on May 15. b. For May taxes, paid on June 17. Date Wages Paid Total Earnings Social Security Tax Deducted Medicare Income Tax Deducted Withheld Tax April 8 $ 2,422.00 $ 150.16 $ 35.12 $ 240.00 15 2,510.00 155.62 36.40 247.00 29 22 2,422.00 150.16 35.12 240.00 2,466.00 152.89 35.76 244.00 $ 9,820.00 $ 608.83 $142.40 $ 971.00 May 5 12 19 26 5296 $ 2,378.00 $ 147.44 $ 34.48 $ 236.00 2,422.00 150.16 35.12 240.00 2,422.00 150.16 35.12 240.00 2,466.00 152.89 35.76 244.00 $ 9,688.00 $ 600.65 $140.48 $ 960.00 June 2 $ 2,510.00 $ 155.62 $ 36.40 $ 247.00 9 2,422.00 150.16 35.12 240.00 16 23 30 Total $ 12,198.00 $ 31,706.00 2,466.00 2,422.00 2,378.00 $ 756.27 $1,965.75 152.89 35.76 244.00 150.16 35.12 240.00 147.44 34.48 236.00 $176.88 $1,207.00 $459.76 $3,138.00 Social security Medicare 6.2 1.45 percent FUTA SUTA 0.6 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 employer's 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.) View transaction list Journal entry worksheet 1 2 3 Record payroll tax expense. Note: Enter debits before credits. Date April 8, 20X1 General Journal Debit Credit View transaction list Journal entry worksheet 1 2 3 Record payroll tax expense. Note: Enter debits before credits. Date April 8, 20X1 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet 1 2 3 Record entry for deposit of payroll taxes for April. Note: Enter debits before credits. Date May 15, 20X1 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet 1 2 3 Record entry for deposit of payroll taxes for May. Note: Enter debits before credits. Date June 17, 20X1 General Journal Debit Credit Record entry Clear entry View general journal