McLoyd Company completed the salaries and wages payroll for March. Salaries and wages were recorded and paid in cash on March 31st. The payroll provided the following details: Salaries and wages earned $400,000
Employee income taxes with held 37,000
FICA taxes withheld 28,600
Unemployment taxes 2,780

Required:
a. Prepare the journal entry to record the payroll for March, including employee deductions (but excluding employer payroll taxes), employer’s FICA taxes and unemployment taxes.
b. Record the payroll for March including employee deductions; salaries and wages earned, $400,000; employee income taxes withheld, $37,000; FICA taxes withheld, $28,600; Unemployment taxes, $2,780.
c. Record the employers FICA taxes and unemployment taxes; salaries and wages earned, $400,000, employee income taxes withheld, $37,000; FICA taxes withheld, $28,600; Unemployment taxes, $2,780.