County Company had the following partially completed payroll register:

Requirements
1. Complete the payroll register. Round to two decimals.
2. Journalize County Company's salaries and wages expense accrual for the current pay period.
3. Journalize County Company's expenses for employer payroll taxes for the current pay period.
4. Journalize the payment to employees.
5. Journalize the payment for withholdings and employer payroll taxes.

Transcribed Image Text:

Withholdings Earnings Salaries and Beginning Current Cumulative Period Earnings Ending Cumulative Earnings United Total Net Check Wages Expense Health Insurance Way Withholdings Pay No. Income OASDI Medicare $ 900 Tax Earnings $ 15 $ 90 801 $ 77,000 112,000 $ 4,500 7,200 1,200 144 35 802 803 3,300 600 48,000 66 61,000 3,300 20 850 66 804 4,500 1,100 90 805 $ 22,800 $ 456 $ 4,650 $70 $ 298,000