Using the payroll registers, complete the General Journal entries as follows: February 8 Journalize the employee pay.
February 8 Journalize the employer payroll tax for the February 8 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
February 13 Issue the employee pay.
February 22 Journalize the employee pay.
February 22 Journalize the employer payroll tax for the February 22 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employee will exceed the FUTA or SUTA wage base.
February 27 Issue the employee pay.
February 27 Journalize payment of the payroll liabilities.
March 9 Journalize employee pay.
March 9 Journalize employer payroll tax for the March 9 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base.
March 14 Issue employee pay.
March 23 Journalize employee pay. March 23 Journalize employer payroll tax for the March 23 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed FUTA or SUTA wage base.
March 28 Issue employee pay.