Wal-Mart Inc. has the following: Salaries Expense of $20,000, FICA deduction $200, Federal withholding $30, State withholding $10, Union dues $5, Medical insurance $20. Assume 6% for both FICA and FUTA and SUTA for income of $7,000.

a. Determine the amount of salaries payable.

b. Make the journal entries for the above transactions.

c. Journalize the payment of the payroll tax expense only.