Joey Department Store's employees are paid on the 6th and 22rd of each month for the period ending the last day of the previous month and the 15th of the current month, respectively. An analysis of the payroll on Monday, October 6, 2011, revealed the following data.

It is determined that for the September 30 pay period, no additional employees exceeded the wage base for FICA purposes than had done so in prior pay periods. All of the officer salaries, 75% of the office staff salaries, and 40% of the sales salaries for the payroll period ending September 30 were paid to employees who had exceeded the wage base for unemployment taxes. Assume the unemployment tax rates in force are as follows: federal unemployment tax, 0.8%, and state unemployment tax, 5.4%. Instructions: Prepare the adjusting entries that would be required at September 30, the end of Joey's fiscal year, to reflect the accrual of the payroll and any related payroll taxes. Separate salaries and payroll tax expense accounts are used for each of the three employee categories: office staff, officer, andsales.

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Federal State Gross Pay FICA Tax Income Inme Net Income Income Tax Insurance Office staff salaries Officer salaries Sales salaries Totals $15,450 810 2400 450 1,000 690 286 834 6300 S 410 $1380 22.914 13.796 500 480 31,000 4,200 $66,450 1.930 12900 $2.140 1.390 48,090