The payroll register for Schmidt Company for the week ended April 29 indicated the following:

Salaries	$1,380,000
Social security tax withheld	82,800
Medicare tax withheld	20,700
Federal income tax withheld	276,000

In addition, state and federal unemployment taxes were computed at the rate of 5.4% and 0.6%, respectively, on $245,000 of salaries.

a. Journalize the entry to record the payroll for the week of April 29. If an amount box does not require an entry, leave it blank.

	Cash	fill in the blank aed1d7f7cfdd024_2	fill in the blank aed1d7f7cfdd024_3
	Employees Federal Income Tax Expense	fill in the blank aed1d7f7cfdd024_5	fill in the blank aed1d7f7cfdd024_6
	Salaries Expense	fill in the blank aed1d7f7cfdd024_8	fill in the blank aed1d7f7cfdd024_9
	State Unemployment Tax Payable	fill in the blank aed1d7f7cfdd024_11	fill in the blank aed1d7f7cfdd024_12
	Federal Unemployment Tax Expense	fill in the blank aed1d7f7cfdd024_14	fill in the blank aed1d7f7cfdd024_15

b. Journalize the entry to record the payroll tax expense incurred for the week of April 29. If an amount box does not require an entry, leave it blank.

	BLANK______	fill in the blank f81e5c005064069_2	fill in the blank f81e5c005064069_3
	BLANK	fill in the blank f81e5c005064069_5	fill in the blank f81e5c005064069_6
	BLANK	fill in the blank f81e5c005064069_8	fill in the blank f81e5c005064069_9
	BLANK	fill in the blank f81e5c005064069_11	fill in the blank f81e5c005064069_12
	BLANK	fill in the blank f81e5c005064069_14	fill in the blank f81e5c005064069_15

The left most column has the following:

- cash

- medicare tax payable

- salaries expense

- social security tax payable

- state unemployment tax payable