The following data are taken from Stockton Wholesale Company's May payroll:

Assume that the company is subject to a two percent state unemployment tax (due to a favorable experience rating) and a 0.6 percent federal unemployment tax.

Required 

Record the following in general journal form on May 31 :

a. Accrual of the monthly payroll.

b. Payment of the net payroll.

c. Accrual of the employer's payroll taxes. (Assume that the FICA tax matches the amount withheld).

d. Payment of these payroll-related liabilities. (Assume that all are settled at the same time.)

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Administrative salaries Sales salaries.. Custodial salaries. Total payroll.... $50,000 51,000 7,000 $108,000 Salaries subject to 1.45 percent Medicare tax. Salaries subject to 6.2 percent Social Security tax. Salaries subject to federal unemployment taxes Salaries subject to state unemployment taxes.. Federal income taxes withheld from all salaries.. $108,000 85,000 14,000 21,000 17,800