The journal page and the ledger accounts are supplied below. The balances listed

Question

The journal page and the ledger accounts are supplied below. The balances listed in the general ledger accounts for Cash, FUTA Taxes Payable, SUTA Taxes Payable, Employees SIT Payable, Wages and Salaries, and Payroll Taxes are the results of all payroll transactions for the first quarter, not including the last pay of the quarter. The balances in FICA Taxes Payable—OASDI, FICA Taxes Payable—HI, and Employees FIT Payable are the amounts due from the March 15 payroll.

March 31, 20--: Paid total wages of $9,350.00. These are the wages for the last semimonthly pay of March. All of this amount is taxable under FICA (OASDI and HI). In addition, withhold $1,175 for federal income taxes and $102.03 for state income taxes. These are the only deductions made from the employees' wages.

March 31, 20--: Record the employer's payroll taxes for the last pay in March. All of the earnings are taxable under FICA (OASDI and HI), FUTA (0.6%), and SUTA (2.8%).

April 15, 20--: Made a deposit to remove the liability for the FICA taxes and the employees' federal income taxes withheld on the two March payrolls.

May 2, 20--: Made the deposit to remove the liability for FUTA taxes for the first quarter of 20--.

May 2, 20--: Filed the state unemployment contributions return for the first quarter of 20-- and paid the total amount owed for the quarter to the state unemployment compensation fund.

May 2, 20--: Filed the state income tax return for the first quarter of 20-- and paid the total amount owed for the quarter to the state income tax bureau.

December 31, 20--: In July 20--, the company changed from a semimonthly pay system to a weekly pay system. The employees were paid every Friday through the rest of 20--. Record the adjusting entry for wages accrued at the end of December ($770) but not paid until the first Friday in January. Do not post this entry.

December 31, 20--: The company has determined that employees have earned $19,300 in unused vacation time. Record the adjusting entry to put this expense on the books. Do not post this entry.

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL JOURNAL

18

Correct 2 of Item 1

Mar. 31, 20--

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

FUTA Taxes Payable

SUTA Taxes Payable

Wages and Salaries

Correct 3 of Item 1

Correct 5 of Item 1

          ,       

Correct 6 of Item 1

          ,       

Correct 7 of Item 1

Correct 8 of Item 1

           

FICA Taxes Payable-OASDI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 9 of Item 1

Correct 11 of Item 1

          ,       

Correct 12 of Item 1

          ,       

Correct 13 of Item 1

Correct 14 of Item 1

           

FICA Taxes Payable-HI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 15 of Item 1

Correct 17 of Item 1

          ,       

Correct 18 of Item 1

          ,       

Correct 19 of Item 1

Correct 20 of Item 1

           

Employees FIT Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 21 of Item 1

Correct 23 of Item 1

          ,       

Correct 24 of Item 1

          ,       

Correct 25 of Item 1

Correct 26 of Item 1

           

Employees SIT Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 27 of Item 1

Correct 29 of Item 1

          ,       

Correct 30 of Item 1

          ,       

Correct 31 of Item 1

Correct 32 of Item 1

           

Cash

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 33 of Item 1

Correct 35 of Item 1

          ,       

Correct 36 of Item 1

          ,       

Correct 37 of Item 1

Correct 38 of Item 1

           

Correct 44 of Item 1

Mar. 31, 20--

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

FUTA Taxes Payable

Payroll Taxes

SUTA Taxes Payable

Correct 45 of Item 1

Correct 47 of Item 1

          ,       

Correct 48 of Item 1

          ,       

Correct 49 of Item 1

Correct 50 of Item 1

           

FICA Taxes Payable-OASDI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 51 of Item 1

Correct 53 of Item 1

          ,       

Correct 54 of Item 1

          ,       

Correct 55 of Item 1

Correct 56 of Item 1

           

FICA Taxes Payable-HI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 57 of Item 1

Correct 59 of Item 1

          ,       

Correct 60 of Item 1

          ,       

Correct 61 of Item 1

Correct 62 of Item 1

           

FUTA Taxes Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 63 of Item 1

Correct 65 of Item 1

          ,       

Correct 66 of Item 1

          ,       

Correct 67 of Item 1

Correct 68 of Item 1

           

Payroll Taxes

SUTA Taxes Payable

Vacation Benefits Expense

Wages and Salaries

Correct 69 of Item 1

Correct 71 of Item 1

          ,       

Correct 72 of Item 1

          ,       

Correct 73 of Item 1

Correct 74 of Item 1

           

Correct 80 of Item 1

Apr. 15, 20--

Cash

FICA Taxes Payable-OASDI

Vacation Benefits Payable

Wages and Salaries Payable

Correct 81 of Item 1

Correct 83 of Item 1

          ,       

Correct 84 of Item 1

          ,       

Correct 85 of Item 1

Correct 86 of Item 1

           

Cash

FICA Taxes Payable-HI

FUTA Taxes Payable

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 87 of Item 1

Correct 89 of Item 1

          ,       

Correct 90 of Item 1

          ,       

Correct 91 of Item 1

Correct 92 of Item 1

           

Cash

Employees FIT Payable

FUTA Taxes Payable

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 93 of Item 1

Correct 95 of Item 1

          ,       

Correct 96 of Item 1

          ,       

Correct 97 of Item 1

Correct 98 of Item 1

           

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

Correct 99 of Item 1

Correct 101 of Item 1

          ,       

Correct 102 of Item 1

          ,       

Correct 103 of Item 1

Correct 104 of Item 1

           

Correct 110 of Item 1

May 2, 20--

Cash

FUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 111 of Item 1

Correct 113 of Item 1

          ,       

Correct 114 of Item 1

          ,       

Correct 115 of Item 1

Correct 116 of Item 1

           

Cash

FUTA Taxes Payable

Payroll Taxes

Wages and Salaries

Correct 117 of Item 1

Correct 119 of Item 1

          ,       

Correct 120 of Item 1

          ,       

Correct 121 of Item 1

Correct 122 of Item 1

           

Correct 128 of Item 1

May 2, 20--

Cash

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 129 of Item 1

Correct 131 of Item 1

          ,       

Correct 132 of Item 1

          ,       

Correct 133 of Item 1

Correct 134 of Item 1

           

Cash

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries

Correct 135 of Item 1

Correct 137 of Item 1

          ,       

Correct 138 of Item 1

          ,       

Correct 139 of Item 1

Correct 140 of Item 1

           

Correct 146 of Item 1

May 2, 20--

Cash

Employees SIT Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 147 of Item 1

Correct 149 of Item 1

          ,       

Correct 150 of Item 1

          ,       

Correct 151 of Item 1

Correct 152 of Item 1

           

Cash

Employees SIT Payable

Payroll Taxes

Wages and Salaries

Correct 153 of Item 1

Correct 155 of Item 1

          ,       

Correct 156 of Item 1

          ,       

Correct 157 of Item 1

Correct 158 of Item 1

           

Correct 164 of Item 1

Dec. 31, 20--

Cash

Vacation Benefits Payable

Wages and Salaries

Wages and Salaries Payable

Correct 165 of Item 1

          ,       

Correct 168 of Item 1

          ,       

Correct 169 of Item 1

Correct 170 of Item 1

           

Employees FIT Payable

Payroll Taxes

Wages and Salaries

Wages and Salaries Payable

Correct 171 of Item 1

          ,       

Correct 174 of Item 1

          ,       

Correct 175 of Item 1

Correct 176 of Item 1

           

Correct 182 of Item 1

Dec. 31, 20--

Cash

Vacation Benefits Expense

Vacation Benefits Payable

Wages and Salaries Payable

Correct 183 of Item 1

          ,       

Correct 186 of Item 1

          ,       

Correct 187 of Item 1

Correct 188 of Item 1

           

Employees FIT Payable

Payroll Taxes

Vacation Benefits Expense

Vacation Benefits Payable

Wages and Salaries

Correct 189 of Item 1

          ,       

Correct 192 of Item 1

          ,       

Correct 193 of Item 1

Correct 194 of Item 1

           

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

Cash

11

Correct 3 of Item 2

Mar. 31, 20--

Balance

        41,984.19

Correct 10 of Item 2

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 2

          ,       

Correct 14 of Item 2

          ,       

Correct 15 of Item 2

          ,       

Correct 16 of Item 2

Correct 17 of Item 2

Apr. 15, 20--

J18

          ,       

Correct 20 of Item 2

          ,       

Correct 21 of Item 2

          ,       

Correct 22 of Item 2

          ,       

Correct 23 of Item 2

Correct 24 of Item 2

May 2, 20--

J18

          ,       

Correct 27 of Item 2

          ,       

Correct 28 of Item 2

          ,       

Correct 29 of Item 2

          ,       

Correct 30 of Item 2

Correct 31 of Item 2

May 2, 20--

J18

          ,       

Correct 34 of Item 2

          ,       

Correct 35 of Item 2

          ,       

Correct 36 of Item 2

          ,       

Correct 37 of Item 2

Correct 38 of Item 2

May 2, 20--

J18

          ,       

Correct 41 of Item 2

          ,       

Correct 42 of Item 2

          ,       

Correct 43 of Item 2

          ,       

Correct 44 of Item 2

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

FICA TAXES PAYABLE-OASDI

20

Correct 3 of Item 3

Mar. 15, 20--

Balance

         1,128.40

Correct 10 of Item 3

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 3

          ,       

Correct 14 of Item 3

          ,       

Correct 15 of Item 3

          ,       

Correct 16 of Item 3

Correct 17 of Item 3

Mar. 31, 20--

J18

          ,       

Correct 20 of Item 3

          ,       

Correct 21 of Item 3

          ,       

Correct 22 of Item 3

          ,       

Correct 23 of Item 3

Correct 24 of Item 3

Apr. 15, 20--

J18

          ,       

Correct 27 of Item 3

          ,       

Correct 28 of Item 3

          ,       

Correct 29 of Item 3

          ,       

Correct 30 of Item 3

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

FICA Taxes Payable-HI

21

Correct 3 of Item 4

Mar. 15, 20--

Balance

          ,263.90

Correct 10 of Item 4

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 4

          ,       

Correct 14 of Item 4

          ,       

Correct 15 of Item 4

          ,       

Correct 16 of Item 4

Correct 17 of Item 4

Mar. 31, 20--

J18

          ,       

Correct 20 of Item 4

          ,       

Correct 21 of Item 4

          ,       

Correct 22 of Item 4

          ,       

Correct 23 of Item 4

Correct 24 of Item 4

Apr. 15, 20--

J18

          ,       

Correct 27 of Item 4

          ,       

Correct 28 of Item 4

          ,       

Correct 29 of Item 4

          ,       

Correct 30 of Item 4

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

FUTA TAXES PAYABLE

22

Correct 3 of Item 5

Mar. 15, 20--

Balance

          ,261.12

Correct 10 of Item 5

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 5

          ,       

Correct 14 of Item 5

          ,       

Correct 15 of Item 5

          ,       

Correct 16 of Item 5

Correct 17 of Item 5

May 2, 20--

J18

          ,       

Correct 20 of Item 5

          ,       

Correct 21 of Item 5

          ,       

Correct 22 of Item 5

          ,       

Correct 23 of Item 5

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

SUTA TAXES PAYABLE

23

Correct 3 of Item 6

Mar. 15, 20--

Balance

         1,218.54

Correct 10 of Item 6

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 6

          ,       

Correct 14 of Item 6

          ,       

Correct 15 of Item 6

          ,       

Correct 16 of Item 6

Correct 17 of Item 6

May 2, 20--

J18

          ,       

Correct 20 of Item 6

          ,       

Correct 21 of Item 6

          ,       

Correct 22 of Item 6

          ,       

Correct 23 of Item 6

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

EMPLOYEES FIT PAYABLE

25

Correct 3 of Item 7

Mar. 15, 20--

Balance

         1,130.00

Correct 10 of Item 7

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 7

          ,       

Correct 14 of Item 7

          ,       

Correct 15 of Item 7

          ,       

Correct 16 of Item 7

Correct 17 of Item 7

Apr. 15, 20--

J18

          ,       

Correct 20 of Item 7

          ,       

Correct 21 of Item 7

          ,       

Correct 22 of Item 7

          ,       

Correct 23 of Item 7

Hide FeedbackShow All Feedback

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

EMPLOYEES SIT PAYABLE

26

Correct 3 of Item 8

Mar. 15, 20--

Balance

          ,478.71

Correct 10 of Item 8

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 8

          ,       

Correct 14 of Item 8

          ,       

Correct 15 of Item 8

          ,       

Correct 16 of Item 8

Correct 17 of Item 8

May 2, 20--

J18

          ,       

Correct 20 of Item 8

          ,       

Correct 21 of Item 8

          ,       

Correct 22 of Item 8

          ,       

Correct 23 of Item 8

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

WAGES AND SALARIES

51

Correct 3 of Item 9

Mar. 15, 20--

Balance

        43,519.20

Correct 10 of Item 9

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 9

          ,       

Correct 14 of Item 9

          ,       

Correct 15 of Item 9

          ,       

Correct 16 of Item 9

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Solution

If an amount box does not require an entry, leave it blank or enter "0". If required, round your answers to two decimal places.

GENERAL LEDGER

PAYROLL TAXES

52

Correct 3 of Item 10

Mar. 15, 20--

Balance

         4,808.88

Correct 10 of Item 10

Mar. 31, 20--

J18

          ,       

Correct 13 of Item 10

          ,       

Correct 14 of Item 10

          ,       

Correct 15 of Item 10

          ,       

Correct 16 of Item 10

GENERAL JOURNAL

page

18

             DATE         DESCRIPTION DOC.
NO. POST.
REF. DEBIT CREDIT      1

Correct 2 of Item 1

Mar. 31, 20--

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

FUTA Taxes Payable

SUTA Taxes Payable

Wages and Salaries

Correct 3 of Item 1

Correct 5 of Item 1

          ,       

Correct 6 of Item 1

          ,       

Correct 7 of Item 1

1 2

Correct 8 of Item 1

           

FICA Taxes Payable-OASDI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 9 of Item 1

Correct 11 of Item 1

          ,       

Correct 12 of Item 1

          ,       

Correct 13 of Item 1

2 3

Correct 14 of Item 1

           

FICA Taxes Payable-HI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 15 of Item 1

Correct 17 of Item 1

          ,       

Correct 18 of Item 1

          ,       

Correct 19 of Item 1

3 4

Correct 20 of Item 1

           

Employees FIT Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 21 of Item 1

Correct 23 of Item 1

          ,       

Correct 24 of Item 1

          ,       

Correct 25 of Item 1

4 5

Correct 26 of Item 1

           

Employees SIT Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 27 of Item 1

Correct 29 of Item 1

          ,       

Correct 30 of Item 1

          ,       

Correct 31 of Item 1

5 6

Correct 32 of Item 1

           

Cash

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 33 of Item 1

Correct 35 of Item 1

          ,       

Correct 36 of Item 1

          ,       

Correct 37 of Item 1

6 7

Correct 38 of Item 1

           

7 8

Correct 44 of Item 1

Mar. 31, 20--

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

FUTA Taxes Payable

Payroll Taxes

SUTA Taxes Payable

Correct 45 of Item 1

Correct 47 of Item 1

          ,       

Correct 48 of Item 1

          ,       

Correct 49 of Item 1

8 9

Correct 50 of Item 1

           

FICA Taxes Payable-OASDI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 51 of Item 1

Correct 53 of Item 1

          ,       

Correct 54 of Item 1

          ,       

Correct 55 of Item 1

9 10

Correct 56 of Item 1

           

FICA Taxes Payable-HI

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 57 of Item 1

Correct 59 of Item 1

          ,       

Correct 60 of Item 1

          ,       

Correct 61 of Item 1

10 11

Correct 62 of Item 1

           

FUTA Taxes Payable

Payroll Taxes

Vacation Benefits Expense

Wages and Salaries

Correct 63 of Item 1

Correct 65 of Item 1

          ,       

Correct 66 of Item 1

          ,       

Correct 67 of Item 1

11 12

Correct 68 of Item 1

           

Payroll Taxes

SUTA Taxes Payable

Vacation Benefits Expense

Wages and Salaries

Correct 69 of Item 1

Correct 71 of Item 1

          ,       

Correct 72 of Item 1

          ,       

Correct 73 of Item 1

12 13

Correct 74 of Item 1

           

13 14

Correct 80 of Item 1

Apr. 15, 20--

Cash

FICA Taxes Payable-OASDI

Vacation Benefits Payable

Wages and Salaries Payable

Correct 81 of Item 1

Correct 83 of Item 1

          ,       

Correct 84 of Item 1

          ,       

Correct 85 of Item 1

14 15

Correct 86 of Item 1

           

Cash

FICA Taxes Payable-HI

FUTA Taxes Payable

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 87 of Item 1

Correct 89 of Item 1

          ,       

Correct 90 of Item 1

          ,       

Correct 91 of Item 1

15 16

Correct 92 of Item 1

           

Cash

Employees FIT Payable

FUTA Taxes Payable

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 93 of Item 1

Correct 95 of Item 1

          ,       

Correct 96 of Item 1

          ,       

Correct 97 of Item 1

16 17

Correct 98 of Item 1

           

Cash

Employees FIT Payable

Employees SIT Payable

FICA Taxes Payable-HI

FICA Taxes Payable-OASDI

Correct 99 of Item 1

Correct 101 of Item 1

          ,       

Correct 102 of Item 1

          ,       

Correct 103 of Item 1

17 18

Correct 104 of Item 1

           

18 19

Correct 110 of Item 1

May 2, 20--

Cash

FUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 111 of Item 1

Correct 113 of Item 1

          ,       

Correct 114 of Item 1

          ,       

Correct 115 of Item 1

19 20

Correct 116 of Item 1

           

Cash

FUTA Taxes Payable

Payroll Taxes

Wages and Salaries

Correct 117 of Item 1

Correct 119 of Item 1

          ,       

Correct 120 of Item 1

          ,       

Correct 121 of Item 1

20 21

Correct 122 of Item 1

           

21 22

Correct 128 of Item 1

May 2, 20--

Cash

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 129 of Item 1

Correct 131 of Item 1

          ,       

Correct 132 of Item 1

          ,       

Correct 133 of Item 1

22 23

Correct 134 of Item 1

           

Cash

SUTA Taxes Payable

Vacation Benefits Payable

Wages and Salaries

Correct 135 of Item 1

Correct 137 of Item 1

          ,       

Correct 138 of Item 1

          ,       

Correct 139 of Item 1

23 24

Correct 140 of Item 1

           

24 25

Correct 146 of Item 1

May 2, 20--

Cash

Employees SIT Payable

Vacation Benefits Payable

Wages and Salaries Payable

Correct 147 of Item 1

Correct 149 of Item 1

          ,       

Correct 150 of Item 1

          ,       

Correct 151 of Item 1

25 26

Correct 152 of Item 1

           

Cash

Employees SIT Payable

Payroll Taxes

Wages and Salaries

Correct 153 of Item 1

Correct 155 of Item 1

          ,       

Correct 156 of Item 1

          ,       

Correct 157 of Item 1

26 27

Correct 158 of Item 1

           

27 28

Correct 164 of Item 1

Dec. 31, 20--

Cash

Vacation Benefits Payable

Wages and Salaries

Wages and Salaries Payable

Correct 165 of Item 1

          ,       

Correct 168 of Item 1

          ,       

Correct 169 of Item 1

28 29

Correct 170 of Item 1

           

Employees FIT Payable

Payroll Taxes

Wages and Salaries

Wages and Salaries Payable

Correct 171 of Item 1

          ,       

Correct 174 of Item 1

          ,       

Correct 175 of Item 1

29 30

Correct 176 of Item 1

           

30 31

Correct 182 of Item 1

Dec. 31, 20--

Cash

Vacation Benefits Expense

Vacation Benefits Payable

Wages and Salaries Payable

Correct 183 of Item 1

          ,       

Correct 186 of Item 1

          ,       

Correct 187 of Item 1

31 32

Correct 188 of Item 1

           

Employees FIT Payable

Payroll Taxes

Vacation Benefits Expense

Vacation Benefits Payable

Wages and Salaries

Correct 189 of Item 1

          ,       

Correct 192 of Item 1

          ,       

Correct 193 of Item 1

32 33

Correct 194 of Item 1

           

33

Explanation / Answer

JOURNAL

Date

Description

Post ref.

Debit

Credit

Mar-31

Wages and salaries

51

$9,350.00

FICA taxes payable - OASDI

20

$579.70

FICA taxes payable - HI

21

$135.58

Employees FIT payable

25

$1,175.00

Employees SIT payable

26

$102.03

Cash

11

$7,357.69

Mar-31

Payroll taxes

52

$1,051.88

FICA taxes payable - OASDI

20

$579.70

FICA taxes payable - HI

21

$135.58

FUTA taxes payable

22

$74.80

SUTA taxes payable

23

$261.80

Apr-15

FICA taxes payable - OASDI

20

$2,287.80

FICA taxes payable - HI

21

$535.06

Employees FIT payable

25

$2,305.00

Cash

11

$5,127.86

May-02

FUTA taxes payable

22

$522.95

Cash

11

$522.95

May-02

SUTA taxes payable

23

$1,480.34

Cash

11

$1,480.34

May-02

Employees SIT payable

26

$580.74

Cash

11

$580.74

Dec-31

Wages and salaries

$770.00

Wages and salaries payable

$770.00

Dec-31

Vacation benefits expense

$19,300.00

Vacation benefits payable

$19,300.00

GENERAL LEDGER

CASH

ACCOUNT 11

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-31

Balance

$41,984.19

Mar-31

J18

$7,357.69

$34,626.50

Apr-15

J18

$5,127.86

$29,498.64

May-02

J18

$522.95

$28,975.69

May-02

J18

$1,480.34

$27,495.35

May-02

J18

$580.74

$26,914.61

FICA TAXES PAYABLE - OASDI

ACCOUNT 20

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$1,128.40

Mar-31

J18

$579.70

$1,708.10

Mar-31

J18

$579.70

$2,287.80

Apr-15

J18

$2,287.80

$0.00

FICA TAXES PAYABLE - HI

ACCOUNT 21

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$263.90

Mar-31

J18

$135.58

$399.48

Mar-31

J18

$135.58

$535.06

Apr-15

J18

$535.06

$0.00

FUTA TAXES PAYABLE

ACCOUNT 22

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$448.15

Mar-31

J18

$74.80

$522.95

Apr-15

J18

$522.95

$0.00

SUTA TAXES PAYABLE

ACCOUNT 23

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$1,218.54

Mar-31

J18

$261.80

$1,480.34

Apr-15

J18

$1,480.34

$0.00

EMPLOYEES FIT PAYABLE

ACCOUNT 25

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$1,130.00

Mar-31

J18

$1,175.00

$2,305.00

Apr-15

J18

$2,305.00

$0.00

EMPLOYEES SIT PAYABLE

ACCOUNT 26

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$478.71

Mar-31

J18

$102.03

$580.74

Apr-15

J18

$580.74

$0.00

WAGES AND SALARIES

ACCOUNT 51

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$43,519.20

Mar-31

J18

$9,350.00

$52,869.20

PAYROLL TAXES

ACCOUNT 52

DATE

ITEM

POST REF.

DEBIT

CREDIT

BALANCE

DEBIT

CREDIT

Mar-15

Balance

$4,895.91

Mar-31

J18

$1,051.88

$5,947.79

JOURNAL

Date

Description

Post ref.

Debit

Credit

Mar-31

Wages and salaries

51

$9,350.00

FICA taxes payable - OASDI

20

$579.70

FICA taxes payable - HI

21

$135.58

Employees FIT payable

25

$1,175.00

Employees SIT payable

26

$102.03

Cash

11

$7,357.69

Mar-31

Payroll taxes

52

$1,051.88

FICA taxes payable - OASDI

20

$579.70

FICA taxes payable - HI

21

$135.58

FUTA taxes payable

22

$74.80

SUTA taxes payable

23

$261.80

Apr-15

FICA taxes payable - OASDI

20

$2,287.80

FICA taxes payable - HI

21

$535.06

Employees FIT payable

25

$2,305.00

Cash

11

$5,127.86

May-02

FUTA taxes payable

22

$522.95

Cash

11

$522.95

May-02

SUTA taxes payable

23

$1,480.34

Cash

11

$1,480.34

May-02

Employees SIT payable

26

$580.74

Cash

11

$580.74

Dec-31

Wages and salaries

$770.00

Wages and salaries payable

$770.00

Dec-31

Vacation benefits expense

$19,300.00

Vacation benefits payable

$19,300.00

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