The unemployment tax on the three employees has not been paid. Record the accrued unemployment tax on the salaries for the year. The unemployment tax rate is 5% and gross wages for all employees exceeded $7,000.

THE JOURNAL ENTRY SHOULD BE

PAYROLL TAX EXPENSE DEBIT

UNEMPLOYMENT TAX PAYABLE CREDIT

HOW DO I FIND THE DEBIT AND CREDIT FOR THIS??

INFORMATION THAT MIGHT BE HELPFUL

SALARIES EXPENSE	100000
EMP INCOME TAX PAYABLE		5000
FICA SS PAYABLE (100K X 6%)		6000
FICA MED PAYABLE (100K X 1.5%)		1500
CASH		87500