Answer:
Jan 15
Dr Salaries expense 30,000
Cr FICA - Social sec taxes payable 1,860
Cr FICA - medicare taxes payable 435
Cr Employee medical insurance payable 484
Cr Employee union dues payable 260
Cr Salaries payable 23,961
Cr Federal income taxes payable 3,000
Explanation:
General journal debit credit
Jan 15
Dr Salaries expense 30,000
Cr FICA - Social sec taxes payable (30,000*6.2%) 1,860
Cr FICA - medicare taxes payable
(30,000*1.45%) 435
Cr Employee medical insurance payable 484
Cr Employee union dues payable 260
Cr Salaries payable 23,961
Cr Federal income taxes payable 3,000
