Paper Services has prepared their weekly payroll for the week ending December 19. Gross pay is $26,000. Employees have a health plan that costs $240 per week. This cost is shared equally between the employees and the employer. Using the deduction rates provided below, prepare the journal entries to record the salaries payable to the employees and to accrue the employer contributions.

Federal income tax is 9%.

State income tax is 5%.

FICA is 7.65%.

FUTA is 0.6%.

SUTA is 5.4%.

Do not enter dollar signs or commas in the input boxes. Round your answers to 2 decimal places. For transactions that have 2 debits or 2 credits, enter the accounts in alphabetical order.

Date	Account Title and Explanation	Debit	Credit
Dec 19	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	To record employees pay
Dec 19	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense	Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	AnswerAccounts PayableAccounts ReceivableCashCommon StockEmployee Benefits ExpenseFederal Income Tax PayableFICA PayableFUTA PayableHealth Plan PayableInterest ExpenseInterest PayableInterest ReceivableInterest RevenueInventoryNotes PayableRent ExpenseRetirement Savings PayableSalaries ExpenseSalaries PayableSales RevenueSales Tax PayableState Income Tax PayableSupplies ExpenseSUTA PayableUnearned RevenueUtilities Expense		Answer
	To record employer expenses