8-1

State withholding taxes payable . . . . . . . . . . . $6,100

FICA taxes payable, employer . . . . . . . . . . . . . 6,503

Salaries Payable . . . . . . . . . . . . . . . . . . . . . . . .59,647

Federal unemployment taxes payable . . . . . . . . . .720

Federal withholding taxes payable . . . . . . . . . .12,750

State unemployment taxes payable . . . . . . . . . . 2,380

FICA taxes payable, employees . . . . . . . . . . . . .6,503

8-4

Payroll Tax Expense Journal Entry

Refer to the data in 8-1. Make the journal entry necessary to record payroll tax expense for the period.