Payroll Example Use the information from the proceeding page to record the payroll journal entry, assume the

payroll is not yet paid to the employees.

Payroll journal entry

Use the information from the proceeding page to record the employer payroll tax journal entry,

assume all wages are subject to FUTA @ o$\mathrm{.}8\%$ and SUTA @ $5\mathrm{.}0\%.$

Employer payroll tax journal entry

Use the table below to complete the payroll register on the following page.