Thunder Graphics Desktop Publishing pays its employees each week. The payroll register for the week ended December 17 is shown in your working papers. 

Instructions

On the general journal form provided in your working papers:

1. Record the December 17 payment of the payroll on page 34, Check 831.

2. Compute the employer’s payroll taxes (FICA tax rates, 6.2% social security, 1.45% Medicare; state unemployment tax rate, 5.4%; federal unemployment tax rate, 0.8%).

3. Record the journal entry for the employer’s payroll taxes.

4. Record the payment of all FICA and employees’ federal income taxes, Check 832. The previous account balances were: Employees’ Federal Income Tax Payable, $189, Social Security Tax Payable, $191.48, and Medicare Tax Payable, $44.92.

5. Record the income tax payment to the state, Check 833. The balance in the Employees’ State Income Tax Payable account before the December 17 payroll was $178.40.