The normal workweek at Halsey Printing Company is Monday through Friday, with payday on the following Tuesday. On April 1, after the reversing entry was posted, the payroll account showed a $2,230 credit balance, representing labor purchased during the last 2 days of March. Refer to the calendar that follows:

Deductions of 7.5% for FICA tax and 9.5% for income tax are withheld from each payroll check.
The labor summary for April shows $16,400 of direct labor and $5,600 of indirect labor. Vacation pay is charged to current production at a rate of 8% of total payroll.
Payrolls were:

Required:
(1) Prepare entries to record each payroll.
(2) Prepare entries on April 30 to distribute the payroll and to record the employer's payroll taxes for wages earned during April, treating the employer's payroll taxes and vacation pay as factory overhead. The state unemployment tax rate is 4%, and the federal unemployment tax rate is .8%. Include subsidiary record detail.
(3) Prepare T accounts for payroll and Accrued payroll and the entry to record accrued wages at the end of April.

a4185 S 112 ri-3074 F- 112 u29630 123 Re-18529 e 7418 122 or 6307 ur 5296 112 April 7$5,890 21 28 4,920 145,900 4,880