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

   Salaries	$615,000
   Federal income tax withheld	165,000

   The salaries were all subject to the 6.0% social security tax and the 1.5% Medicare tax. In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $45,000 of salaries.

   For a compound transaction, if an amount box does not require an entry, leave it blank.

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

   May 18		fill in the blank 1a0667030fef04c_2	fill in the blank 1a0667030fef04c_3
   		fill in the blank 1a0667030fef04c_5	fill in the blank 1a0667030fef04c_6
   		fill in the blank 1a0667030fef04c_8	fill in the blank 1a0667030fef04c_9
   		fill in the blank 1a0667030fef04c_11	fill in the blank 1a0667030fef04c_12
   		fill in the blank 1a0667030fef04c_14	fill in the blank 1a0667030fef04c_15

   b. Journalize the entry to record the payroll tax expense incurred for the week of May 18.

   May 18		fill in the blank 745a45fa502a02e_2	fill in the blank 745a45fa502a02e_3
   		fill in the blank 745a45fa502a02e_5	fill in the blank 745a45fa502a02e_6
   		fill in the blank 745a45fa502a02e_8	fill in the blank 745a45fa502a02e_9
   		fill in the blank 745a45fa502a02e_11	fill in the blank 745a45fa502a02e_12
   		fill in the blank 745a45fa502a02e_14	fill in the blank 745a45fa502a02e_15