The payroll register for D$.$ Salah Company for the week ended May $18$ indicated the following:

Line Item Description Amount

Salaries $$601,000$

Federal income tax withheld $120,200$

The salaries were all subject to the $6\mathrm{.}0\%$ social security tax and the $1\mathrm{.}5\%$ Medicare tax. In addition, state and federal unemployment taxes were computed at the rate of $5\mathrm{.}4\%$ and $0\mathrm{.}8\%,$ respectively, on $$11,000$ of salaries.

Assume the company runs all paychecks through Salaries Payable. If an amount box does not require an entry, leave it blank.

Question Content Area

a$.$ Journalize the entry to record the payroll for the week of May $18.$

ournalize the entry to record the payroll tax expense incurred for the week of May $18.$

DateAccountDebitCredit

May $18$

Payroll Tax Expense

$45,669$

$45,669$

Social Security Tax Payable

$36,060$

Medicare Tax Payable

$9,015$

State Unemployment Tax Payable

$594$

Federal Unemployment Tax Payable

$880$