Problem AI$-3$B Journal entries$-$payroll taxes, and

employee fringe benefits $$ LO$2,3$

A company showed the following information in its payroll register

for the week ended March $16,2021$:

Prepare a general journal entry to record the payroll register

information.

Prepare a general journal entry to record the employer's payroll

expenses resulting from the payroll.

Prepare general journal entries to accrue employee fringe

benefit costs for the week. Assume that the company matches

the employees' payments for medical insurance and contributes

an amount equal to $$\%$ of each employee's gross pay to a

retirement program. Also, each employee accrues vacation pay

at the rate of $6\%$ of the wages and salaries earned. The company

estimates that all employees eventually will be paid their

vacation pay.