Answer:
Cr. FICA- Social security taxes payable: 2,480
Cr. FICA- Medicare taxes payable: 508
Cr. fed. inc. taxes payable: 2,000
Cr. Employment medical insurance payable: 1,108
Cr. Employee union dues payable: 240
Cr. Salaries Payable: 33,664
Explanation:
Journal entry
Dr. Sales salaries expense: 40,000
Cr. FICA- Social security taxes payable: (40,000×6.2%) 2,480
Cr. FICA- Medicare taxes payable: (40,000×1.45%) 508
Cr. fed. inc. taxes payable: 2,000
Cr. Employment medical insurance payable: 1,108
Cr. Employee union dues payable: 240
Cr. Salaries Payable: 33,664
Salaries Payable
2,480+508+2,000+1,108+240=6,336
40,000-6,336= 33,664