Archer Corporation had the following payroll data for April:

The combined FICA tax rate (for both employee withholding and employer) is 7.65 percent (6.2 percent plus 1.45 percent), the federal unemployment compensation tax rate is 0.6 percent. and the state unemployment compensation tax rate is 5.4 percent. The amounts subject to these taxes are given above. Required Prepare journal entries to record the following on April 30:

a. Accrual of the payroll.

b. Payment of the net payroll.

c. Accrual of the employer's payroll taxes.

d. Payment of all liabilities related to the payroll. (Assume that all liabilities are paid at the same time.)

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Office salaries... Sales salaries. Federal income taxes withheld. Health insurance premiums withheld. Union dues withheld. Salaries (included above): $ 40,000 86,000 25,600 1,850 950 Subject to both FICA taxes.. Subject to federal unemployment taxes Subject to state unemployment taxes.. 126,000 76,000 88,000