Using this information fill out the following 5 journal entries.

Total Earnings All Employees	Taxable Earnings			Deductions					Net Pay
	Unemploy- ment	Social Security	Medicare	Social Security	Medicare	Federal Inc. Tax	Union Dues	Total
96,000	32,000	87,000	96,000	5,394	1,392	14,540	1,350	22,676	73,324

1. Journalize the payroll entry in general journal form payable to a payroll bank account.

Any amounts that should be blank must have a zero (0)!

Description	Debit	Credit

2. Journalize the entry to pay the employees from the special payroll bank account.

Any amounts that should be blank must have a zero (0)!

Description	Debit	Credit

3. Journalize the entry to record the employer payroll taxes.

Any amounts that should be blank must have a zero (0)!

Description	Debit	Credit

4. Journalize the entry for the issuance of a check for the payment of federal income tax and FICA (Employee and Employer share).

Any amounts that should be blank must have a zero (0)!

Description	Debit	Credit

5. Journalize entry for issuance of a check for payment of state unemployment taxes.

Any amounts that should be blank must have a zero (0)!

Description	Debit	Credit