There will be a general journal of 15 rows

and a cash payments journal of 24 rows

eller Systems, Inc., completed payroll transactions during the period January 1 to February 15 of the current year. Payroll tax rates are as follows: cial security, 6.2%; Medicare, 1.45\%; FUTA, 0.8%; SUTA, 5.4\%. No total earnings have exceeded the tax base for calculating unemployment taxes. eller Systems is a monthly schedule depositor for payroll taxes. Journalize the transactions shown in Question Assets on page 14 of the cash ayments journal and page 13 of the general journal given in the Working Papers. Source documents are abbreviated as follows: memorandum, M