The following information is available for the employees of Webber Packing Company for the first week of January Year 1:

Kayla earns $24 per hour and 1 times her regular rate for hours over 40 per week. Kayla worked 48 hours the first week in January. Kaylas federal income tax withholding is equal to 9 percent of her gross pay. Webber pays medical insurance of $100 per week for Kayla and contributes $51 per week to a retirement plan for her.

Paula earns a weekly salary of $1,000. Paulas federal income tax withholding is 17 percent of her gross pay. Webber pays medical insurance of $135 per week for Paula and contributes $95 per week to a retirement plan for her.

Vacation pay is accrued at the rate of 2 hours per week (based on the regular pay rate) for Kayla and $80 per week for Paula.

Assume the Social Security tax rate is 6.0 percent on the first $110,000 of salaries and the Medicare tax rate is 1.5 percent of total salaries. The state unemployment tax rate is 5.4 percent and the federal unemployment tax rate is 0.6 percent of the first $7,000 of salary for each employee.

**Prepare the journal entry to record the payroll tax expense and fringe benefit expense for Webber Packing Company for the week.**

**and**

** Prepare the journal entry to record the payment of the payroll for the week.**

	Net Pay
Kayla	$1,042.08
Paula	$755.00

Here's what I have so far: >>>>>>>>>

*(Nothing for payroll journal yet)*

No.	Date	General Journal	Debit	Credit

No.	Date	General Journal	Debit	Credit
1	Jan.	Payroll tax expense
		FICA tax payable-social security		134.88
		FICA tax payable-Medicare		33.72
		Federal unemployment tax payable		13.48
		State unemployment tax payable		121.36
2	Jan.	Vacation pay expense	128.00
		Employee medical insurance expense	235.00
		Employee pension expense	146.00
		Employee medical insurance payable
		Employee pension payable
		Vacation pay payable