The following data are taken from Fremont Wholesale Company's May payroll:

Administrative salaries	$44,200
Sales salaries	61,100
Custodial salaries	9,100
Total payroll	$114,400
Salaries subject to 1.45 percent Medicare tax	$114,400
Salaries subject to 6.2 percent Social Security tax	96,200
Salaries subject to federal unemployment taxes	18,200
Salaries subject to state unemployment taxes	26,000
Federal income taxes withheld from all salaries	23,140

Assume that the company is subject to a two percent state unemployment tax (due to a favorable experience rating) and a 0.6 percent federal unemployment tax.

Required
Record the following in general journal form on May 31:
a. Accrual of the monthly payroll.
b. Payment of the net payroll.
c. Accrual of employer's payroll taxes. (Assume that the FICA matches the amount withheld.)
d. Payment of these payroll-related liabilities. (Assume that all are settled at the same time.)

Round your answers to the nearest dollar.

Round your answers to the nearest dollar.

• Part A

General Journal
Date	Description	Debit	Credit
May 31	Administrative Salaries Expense	Answer	Answer
	Sales Salaries Expense	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	Federal Income Tax Withholding Payable	Answer	Answer
	FICA Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To record May payroll.

• Part B

General Journal
Date	Description	Debit	Credit
May 31	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To pay May net payroll.

• Part C

General Journal
Date	Description	Debit	Credit
May 31	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	FICA Tax Payable	Answer	Answer
	Federal Unemployment Tax Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	To record employer's May payroll taxes.

• Part D

General Journal
Date	Description	Debit	Credit
May 31	Federal Income Tax Withholding Payable	Answer	Answer
	AnswerAdministrative Salaries ExpenseCashCustodial Salaries ExpenseFederal Income Tax Withholding PayableFederal Unemployment Tax PayableFICA Tax PayablePayroll PayablePayroll Tax ExpenseSales Salaries ExpenseState Unemployment Tax Payable	Answer	Answer
	Federal Unemployment Tax Payable	Answer	Answer
	State Unemployment Tax Payable	Answer	Answer
	Cash	Answer	Answer
	To pay liabilities related to May payroll.