Cascade Company has four employees. All are paid on a monthly basis. The fiscal year of the business is June 1 to May 31.

The accounts kept by Cascade include the following:

.:.

The following transactions relating to payrolls and payroll taxes occurred during June and July:

REQUIRED

1. Journalize the preceding transactions using a general journal.

2. Open T accounts for the payroll expenses and liabilities. Enter the beginning balances and post the transactions recorded in the journal.