Accounting 26th Edition by Carl Warren ,Jim Reeve ,Jonathan Duchac

Exercise 57

Payroll entries
The payroll register for Proctor Company for the week ended February 14 indicated the following:

In addition, state and federal unemployment taxes were calculated at the rate of 5.4% and 0.8%, respectively, on $270,000 of salaries.
a. Journalize the entry to record the payroll for the week of February 14.
b. Journalize the entry to record the payroll tax expense incurred for the week of February 14.