Glenn Bartlett is general manager of City Apartments. During 2025, Bartlett worked for the company all year at a $12,200 monthly salary. He also earned a year-end bonus equal to 10% of his annual salary. 

Bartlett’s federal income tax withheld during 2025 was $850 per month, plus $924 on his bonus check. State income tax withheld came to $70 per month, plus $40 on the bonus. FICA tax was withheld on the annual earnings. Bartlett authorized the following payroll deductions: Charity Fund contribution of 1% of total earnings and life insurance of $5 per month.

City Apartments incurred payroll tax expense on Bartlett for FICA tax. The company also paid state unemployment tax and federal unemployment tax. 

Requirements 

1. Compute Bartlett’s gross pay, payroll deductions, and net pay for the full year 2025. Round all amounts to the nearest dollar. 

2. Compute City Apartments’ total 2025 payroll tax expense for Bartlett. 

3. Make the journal entry to record City Apartments’ expense for Bartlett’s total earnings for the year, his payroll deductions, and net pay. Debit Salaries Expense and Bonus Expense as appropriate. Credit liability accounts for the payroll deductions and Cash for net pay. An explanation is not required. 

4. Make the journal entry to record the accrual of City Apartments’ payroll tax expense for Bartlett’s total earnings. 

5. Make the journal entry for the payment of the payroll withholdings and taxes.