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1. Payroll accounting. Assume that the following tax rates and payroll informati

ID: 2449334 • Letter: 1

Question

1. Payroll accounting. Assume that the following tax rates and payroll information pertain to Brookhaven Publishing:
•   Social Security taxes: 4% on the first $55,000 earned per employee
•   Medicare taxes: 1.5% on the first $130,000 earned per employee
•   Federal income taxes withheld from wages: $7,500
•   State income taxes: 4% of gross earnings
•   Insurance withholdings: 1% of gross earnings
•   State unemployment taxes: 5.4% on the first $7,000 earned per employee
•   Federal unemployment taxes: 0.8% on the first $7,000 earned per employee

The company incurred a salary expense of $50,000 during February. All employees had earned less than $5,000 by month-end and no wages have been paid during the month.
a. Prepare the necessary entry to record Brookhaven’s February payroll. The entry will include deductions for the following:
•   Social Security taxes
•   Medicare taxes
•   Federal income taxes withheld
•   State income taxes
•   Insurance withholdings

b. Prepare the journal entry to record Brookhaven’s payroll tax expense. The entry will include the following:
•   Matching Social Security taxes
•   Matching Medicare taxes
•   State unemployment taxes
•   Federal unemployment taxes

Explanation / Answer

b. Prepare the journal entry to record Brookhaven’s payroll tax expense. The entry will include the following:
•   Matching Social Security taxes
•   Matching Medicare taxes
•   State unemployment taxes
•   Federal unemployment taxes

The company incurred a salary expense 50,000 Social Security taxes Payable 4% 2000 Medicare taxes Payable 1.50% 750 Federal income taxes withheld   7500 State income taxes Payable 4% 2000 Insurance withholdings 1% 500