The following is the monthly payroll of White Company, owned by Dana White. Employees are paid on the last day of each month.

White Company is located at 2 Square Street, Marblehead, Massachusetts 01945. Its EIN is 29-3458822. The FICA tax rate for Social Security is 6.2% on up to $117,000 in earnings during the year, and Medicare is 1.45% on all earnings. The SUTA tax rate is 5.7% on the first $7,000. The FUTA tax rate is 0.6% on the first $7,000 of earnings. White Company is classified as a monthly depositor for Form 941 taxes.
Your tasks are to do the following:
1. Journalize the entries to record the employer's payroll tax expense for each pay period in the general journal.
2. Journalize entries for the payment of each tax liability in the general journal.

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JANUARY FICA Employee Steven Koy Juanita Lane lison Pickens Monthly Earnings YTD Earnings OASDI Medicare Federal Income Tax 1,970 3,160 3,820 $8,950 S1,970$122.14 S 28.5 3,160 3,820 8,950 45.82 5.39 554.90 $129.78 S 258.00 355.00 494.00 $1,107.00 195.92 236.84 FEBRUARY FICA Employee Steven Koy Juanita Lane lison Pickens Monthly Earnings YTD Earnings OASDI Medicare Federal Income Tax 2,090 3,400 3,900 9,390 $4,060 6,560 7,720 $18,340 $129.58 $30.31 210.80 49.30 6.55 S582.18 $136.16 $306.00 331.00 420.00 $1,057.00 241.80 MARCH FICA Employee Steven Koy Juanita Lane lison Pickens Monthly Earnings YTD Earnings OASDI Medicare Federal Income Tax 2,100 2,500 4,110 $8,710 6,160 9,060 11,830 27,050 $130.20 $30.45 36.25 59.60 $540.02 $126.30 $578.00 554.00 549.00 1,681.00 155.00 254.82