Swordstone Market, Inc., has three employees, Kindal Boyd, Brent Debenham, and Cesar Gaona. Summaries of their 2012 salaries and withholdings are as follows:

1. Prepare the summary entry for salaries paid to the employees for the year 2012.
2. Assume that, in addition to FICA taxes, the employer has incurred $236 for federal unemployment taxes and $785 for state unemployment taxes. Prepare the summary journal entry to record the payroll tax liability for 2012, assuming no taxes have yet been paid.
3. Interpretive Question: What other types of items are frequently withheld from employees€™ paychecks in addition to income taxes and FICAtaxes?

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Gross Federal Income State Income FICA Taxes Employee Kindal Boyd Brent Debenham.. Cesar Gaona. Salaries Taxes Withheld Taxes Withheld Withheld 01-1 $62,000 57,000 68,000 $12,400 11,400 13,600 S2,790 2,565 3,060 $4,743 4,361 5,202