The journal entry to record the payroll from Figure 6.1, on pages 6-2 and 6-3, would be:

	Debit	Credit
Wages Expense	24,762.70
FICA Taxes PayableOASDI		1,535.29
FICA Taxes PayableHI		359.06
FIT Payable		3,714.00
SIT Payable		55.25
Group Insurance Payments W/H		54.70
Cash		19,044.40

Example 6-7

The journal entry to record the payroll tax entry from Figure 6.1 on pages 6-2 and 6-3 would be (assume a SUTA tax rate of 3.0%):

	Debit	Credit
Payroll Taxes	2,785.81
FICA Taxes PayableOASDI		1,535.29
FICA Taxes PayableHI		359.06
FUTA Taxes Payable		148.58
SUTA Taxes Payable		742.88

Vulcra, Inc., has a semimonthly payroll of $67,920 on September 15, 20--. The total payroll is taxable under FICA Taxes-HI; $63,130 is taxable under FICA Taxes-OASDI; and $10,460 is taxable under FUTA and SUTA. The state contribution rate for the company is 4.1%. The amount withheld for federal income taxes is $9,917. The amount withheld for state income taxes is $1,337.

a. Journalize the payment of the wages, and record the payroll taxes on September 15.

If an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

	Account	Debit	Credit
Payment of wages	Wages Expense	fill in the blank af5b15fcb023033_2	fill in the blank af5b15fcb023033_3
	FICA Taxes Payable-OASDI	fill in the blank af5b15fcb023033_5	fill in the blank af5b15fcb023033_6
	FICA Taxes Payable-HI	fill in the blank af5b15fcb023033_8	fill in the blank af5b15fcb023033_9
	Employees FIT Payable	fill in the blank af5b15fcb023033_11	fill in the blank af5b15fcb023033_12
	Employees SIT Payable	fill in the blank af5b15fcb023033_14	fill in the blank af5b15fcb023033_15
	Cash	fill in the blank af5b15fcb023033_17	fill in the blank af5b15fcb023033_18
Payroll taxes	Payroll Taxes	fill in the blank af5b15fcb023033_20	fill in the blank af5b15fcb023033_21
	FICA Taxes Payable-OASDI	fill in the blank af5b15fcb023033_23	fill in the blank af5b15fcb023033_24
	FICA Taxes Payable-HI	fill in the blank af5b15fcb023033_26	fill in the blank af5b15fcb023033_27
	FUTA Taxes Payable	fill in the blank af5b15fcb023033_29	fill in the blank af5b15fcb023033_30
	SUTA Taxes Payable	fill in the blank af5b15fcb023033_32	fill in the blank af5b15fcb023033_33

b. Assume that the employees of Vulcra, Inc., must also pay state contributions (disability insurance) of 1% on the taxable payroll of $61,500.00 and that the employees' contributions are to be deducted by the employer. Journalize the September 15 payment of wages, assuming that the state contributions of the employees are kept in a separate account.

For a compound transaction, if an amount box does not require an entry, leave it blank. Round your answers to the nearest cent.

Date	Account	Debit	Credit
Sept. 15	Wages Expense	_________	___________
	FICA Taxes Payable-OASDI	________	___________
	FICA Taxes Payable-HI	_________	___________
	FICA Tax Expense	_________	___________
	Payroll Taxes	__________	___________
	SUTA Taxes Payable	__________	___________
	Cash	__________	___________

(not sure if I filled in the accounts correctly.. could you double check those and fill in the totals for the debit and credits)