Lynden Company has the following balances in its general ledger as of June 1 of this year:

Question:

Lynden Company has the following balances in its general ledger as of June 1 of this year:
a. FICA Taxes Payable (liability for May), $ 1,719.40 (total for employee and employer).
b. Employees€™ Federal Income Tax Payable (liability for May), $ 995.00.
c. Federal Unemployment Tax Payable (liability for April and May), $ 380.00.
d. State Unemployment Tax Payable (liability for April and May), $ 1,205.75.
The company completed the following transactions involving the payroll during June and July:
June 13 Issued check for $ 2,714.40, payable to Security Bank, for the monthly deposit of May FICA taxes and employees€™ federal income tax withheld.
30 Recorded the payroll entry in the general journal from the payroll register for June. The payroll register has the following column totals:

30 Recorded payroll taxes. FICA Social Security rates are 4.2 percent (employee) and 6.2 percent (employer). The employer matches the employee€™s FICA Medicare rate of 1.45 percent. State unemployment tax is 5.4 percent, and federal unemployment tax is 0.6 percent. At this time, all employees€™ earnings are taxable for FICA and unemployment taxes.
30 Issued check for $ 13,972.01 from Cash€” Payroll Bank Account to pay salaries for the month.
July 14 Issued check for $ 3,937.72, payable to Security Bank, for the monthly deposit of June FICA taxes (employee and employer) and employees€™ federal income tax withheld.
31 Issued check for $ 2,104.15, payable to the State Tax Commission, for state unemployment tax for April, May, and June. The check was accompanied by the quarterly tax return.
31 Issued check for $ 479.82, payable to Security Bank, for the deposit of federal unemployment tax for April, May, and June.

Required
Record the transactions on pages 77€“ 78 of the generaljournal.