Forteen Company's March 2016 payroll register follows.
Record the Salarie's Expense Journal and the Payroll Tax Expense Journal. Also, The FUTA Tax for the period is $107 and the SUTA tax for the pay period is $398.
| Employee |
Gross Wages |
Federal Income Tax |
FICA Social Security |
FICA Medicare |
Union Dues |
Net Pay |
| Albert, William |
2,375 |
237 |
147 |
34 |
100 |
1,857 |
| Jameson, Sarah |
857 |
87 |
53 |
12 |
75 |
630 |
| Michaels, David |
1,759 |
186 |
109 |
25 |
100 |
1,339 |
| Sinclair, Debbie |
3,579 |
415 |
221 |
51 |
200 |
2,692 |
| TOTAL |
8,570 |
925 |
530 |
122 |
475 |
6,518 |
| Salaries Expense Journal Entry |
|
Payroll Tax Expense Journal Entry |
| Account |
Debit |
Credit |
|
Account |
Debit |
Credit |