MLS Company has five employees, each of whom earns $1,600 per month and is paid on the last day of each month. All five have been employed continuously at this amount since January 1. On June 1, the following accounts and balances exist in its general ledger.

a. FICA—Social Security Taxes Payable, $992; FICA—Medicare Taxes Payable, $232. (The balances of these accounts represent total liabilities for both the employer’s and employees’ FICA taxes for the May payroll only.)

b. Employees’ Federal Income Taxes Payable, $1,050 (liability for May only).

c. Federal Unemployment Taxes Payable, $66 (liability for April and May together).

d. State Unemployment Taxes Payable, $594 (liability for April and May together).

Required
Prepare journal entries to record the transactions and events.

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The company had the following payroll transactions. June 15 30 Issued check payable to Security Bank, a federal depository bank authorized to accept employers' payments of FICA taxes and employee income tax withholdings. The $2,274 check is in payment of the May FICA and employee income taxes. Recorded the journal entry for the June salaries payable. Then recorded the cash payment of the June payroll (the company issued checks payable to each employee in payment of the June payroll). The payroll register shows the following summary totals for the June pay period.