This assignment must be handwritten in the template provided for this purpose. Only written submission in the provided Excel worksheet will be accepted.

Based on the following figures for all employees during the most recent pay period, record the necessary journal entry to account for employee payroll.

1	Retirement Plan Payable	$73.65
2	Medicare Tax Payable	$48.09
3	Life Insurance Payable	$53.75
4	Federal Income Tax Payable	$245.44
5	State Income Tax Payable	$190.33
6	Wages Expense	$426.98
7	Salaries Expense	$3,765.98
8	Cafeteria Plan Payable	$101.53
9	Social Security Tax Payable	$195.05
10	Charitable Contributions Payable	$75.00