Explanation:
The journal entries are shown below:
a. Salaries expense $2,900,000
To Income tax payable $616,250 ($435,000 + $181,250)
To FICA tax payable $221,850
To Account payable $29,000
To Salaries payable $2,032,900
(Being the employee salary expense, withholdings, and salaries payable is recorded)
b. Salaries expense $87,000
To Account payable $87,000
(Being the employer-provided fringe benefits is recorded)
c. Payroll tax expense $179,800
FICA tax expense $221,850
To Unemployment tax payable $401,650
(being the employer payroll taxes is recorded)
