The payroll register for Proctor Company for the week ended February 14 indicated the following: Salaries $1,500,000 Social security tax withheld 90,000 Medicare tax withheld 22,500 Federal income tax withheld 300,000 In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $270,000 of salaries. Required: A. Journalize the entry to record the payroll for the week of February 14.* B. Journalize the entry to record the payroll tax expense incurred for the week of February 14.* * Refer to the Chart of Accounts for exact wording of account titles.

A.

Journalize the entry to record the payroll for the week of February 14.*

B.

Journalize the entry to record the payroll tax expense incurred for the week of February 14.*

* Refer to the Chart of Accounts for exact wording of account titles.

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JOURNAL

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