Warner Company completed the salary and wage payroll for March 2009. The payroll provided the following details:

Salaries and wages earned ....... $200,000

Employee income taxes withheld .... 40,000

Insurance premiums withheld ...... 1,000

FICA payroll taxes* .......... 15,000

*$15,000 each for employer and employees

Required:

1. Give the journal entry to record the payroll for March including employee deductions.

2. Give the journal entry to record the employer’s payroll taxes.

3. Give a combined journal entry to show the payment of amounts owed to governmental agencies.