Type of Salary: Office Staff Gross Pay: 70,000 FICA Tax: 5,600 Federal Income Tax: 5,110 State Income Tax: 2,000 Net Pay: 57,290

Prepare the two journal entries to record the payment of the payroll and the accrual of it's payroll taxes for April. Assume an 8% (.08) FICA rate for both employees and employer. Also assume a 5.4% (.054) state unemployment tax rate, a 0.6% (.006), and that all wages are subject to all payroll taxes. Round to the nearest dollar.