Answer:
a) I used an excel spreadsheet since there is not enough room here.
September 30, 202x, wages expense
Dr Wages expense 33,500
Cr Federal income tax withholdings payable 3,350
Cr FICA taxes (withholdings) payable 2,722.25
Cr Wages payable 27,427.75
b) September 30, 202x, payroll taxes expense
Dr FICA taxes expense 2,722.25
Dr FUTA tax expense 5.60
Dr SUTA tax expense 7
Cr FICA taxes withholdings payable 2,722.25
Cr FUTA taxes payable 5.60
Cr SUTA taxes payable 7
c) September 30, 202x, payment of payroll liabilities
Dr Wages payable 27,427.75
Dr Federal income tax withholdings payable 3,350
Dr FICA taxes withholdings payable 5,444.50
Dr FUTA taxes payable 5.60
Dr SUTA taxes payable 7
Cr Cash 36,234.85
