JOURNAL Page 41 POST. DATE DESCRIPTION REF. DEBIT CREDIT 20-- Oct. 9 Payroll Cash 12 12,340.13 Cash 11 12,340.13 9 Administrative Salaries 51 2,307.69 Office Salaries 52 4,651.08 Sales Salaries 53 3,600.00 Plant Wages 54 4,898.00 FICA Taxes Payable - OASDI 20.1 958.33 FICA Taxes Payable - HI 20.2 224.14 Employees FIT Payable 24 836.00 Employees SIT Payable Employees SUTA Payable Employees CIT Payable 25 474.55 25.1 9.25 Union Dues Payable Payroll Cash 9 Payroll Taxes 2225 26 598.37 JUUL 28 16.00 387 388 12 12,340.13 389 390 391 56 FICA Taxes Payable - OASDI FICA Taxes Payable - HI FUTA Taxes Payable SUTA Taxes Payable - Employer 1,381.61 392 393 20.1 958.32 394 20.2 21 224.12 22.91 395 396 397 22 176.26 398 Total debits and credits (calculated automatically): 29,178.51 29,178.51 Your debits and credits should be equal after each journal entry is complete Cumulative Journal Checkpoint Through Month Ending October 31, 20- November 30, 20-- December 31, 20-- January 31, 20- Activate