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

Line Item Description Amount

Salaries $625,000

Federal income tax withheld 125,000

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 computed at the rate of 5.4% and 0.8%, respectively, on $12,000 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.

DateAccountDebitCredit

Wige and tax-itatement data on employer fica tan vear. Early in the followin indidvertentily deteroved. (a) (b) (c) (d) (e)