hi, please can I have help with the attached file homework for valley publishing company audit cases?

H-1 VALLEY PUBLISHING COMPANY #431 - Accrued Payroll 12/31/20x2 [Prepared by client] VOUCHER # DESCRIPTION Gross salaries for period 12/16/x2 to 12/31/x2 Less: FICA taxes on wages subject to tax totaling $92,463 @ 8% Less: Withholding taxes Net payroll accrued at 12/31/x2 ACCRUAL (133,275) 7,397 26,638 (99,240) H-2 VALLEY PUBLISHING COMPANY #432 - Accrued Payroll Taxes; #435 - Accrued Pension 12/31/20x2 [Prepared by client] VOUCHER # DESCRIPTION ACCRUED TAXES FICA taxes withheld on 12/31/x2 payroll Employer's share FICA tax (same as above) Withholding taxes on 12/31/x2 payroll FUTA and State Unemployment taxes due Pension contribution due (7,397) (7,397) (26,638) 0 Amount accrued at 12/31/x2 (41,432) ACCRUED PENSION (15,961) (15,961) H-3 VALLEY PUBLISHING COMPANY #433 - Accrued Property Taxes 12/31/20x2 [Prepared by client] VOUCHER # DESCRIPTION Balance accrued at 12/31/x1 1-19 Payment of 20x1 taxes in 20x2 Balance due on 20x1 taxes ACCRUAL (39,600) 39,600 0 Accrual of 20x2 taxes (46,800) Balance per books 12/31/x2 (46,800) H-4 VALLEY PUBLISHING COMPANY #461 - Dividends Payable 12/31/20x2 [Prepared by client] VOUCHER # DESCRIPTION Balance per audit, 12/31/x1 1-15 Payment in 20x2 Balance per books, 12/31/x2 DIVIDENDS PAYABLE (90,000) 90,000 0 H-5 VALLEY PUBLISHING COMPANY #441 - Unearned Subscription Revenue; #442 - Payable to Route Carriers 12/31/20x2 [Prepared by client] VOUCHER # DESCRIPTION Balance per books, 12/31/x2 UNEARNED REVENUE (125,728) PAYABLE TO CARRIERS (23,356)