The payroll registers 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.

1. Journalize the entry to record the payroll for the week of April 29.

2. Journalize the entry to record the payroll tax expense incurred for the week of April 29.

JOURNAL

	DAT	E	DESCRIPTION	POST. REF.	DEBIT	CREDIT
1							1
2							2
3							3
4							4
5							5
6							6