The Handy Company has the foliowing balances in its general ledger as of September 1 of this year: a. Employees' Federal Income Tax Payable, $908 b. FICA Tax Payable, $1,150 c. State Unemployment Tax Payable, $486 d. Federal Unemployment Tax Payable, $115 e. Employees' Medical Insurance Payable, $789 Instructions Joumalize in general journal form (page 41) the following entries: Sept. 14 Issued check payable to City Bank for the monthly deposit of August FICA taxes and employees' federal income tax withheld. - 30 Recorded the payroll entry from the payroll reglster (page 27) amounts below: Sales salaries Office salaries $5,500.00 Total earnings Employees' federal income tax deduction Employees FICA tax deductions (Social 1,800.00 876.00 558.45 $7,300.00 Security/Medicare) Employees' medical insurance Total deductions Net pay 491.00 1,925.45 $5,374.55 Recorded payroli taxes. Employer's FICA Social Security tax is 6.2 percent (on first $84,900); employer's FICA Medicare tax is 1.45 percent (on all earnings); state unemployment tax is 5.4 percent; and federal unemployment tax is.8 percent (both assumed on first $7,000). Assume all-earnings are taxable for FICA taxes, but only $82o is taxable for unemployment taxes. 30 30 Issued check for the net pay, payable to a payroll bank account at City Bank Oct. 14 Issued check payable to State Insurance C insurance premiums for July, August, and Septem y to pay employees' medical 14 Issued check payable to City Bank for the taxes and employees' federal income tax ly deposit of September FICA 31 Issued check payable to the State Unemployment Department for state unemployment tax for July, August, and September. The quarterly state tax return accompanied the check. 31 Issued check payable to City Bank for the deposit of federal unemployment taxes for July, August, and September