Natural Hair Reports the Following Payroll Information for May, 2014

Essay

Natural Hair reports the following payroll information for May, 2014:
$\begin{array}{ll}\text { Savings Bonds } & \text { Federal Income }&\text { Gross}&\text {Type of} \\\underline{\text { Withheld} } &\underline{ \text { Tax Withheld }}&\underline{ \text {Pay}}&\underline{\text { Salary}} \\ \$ 200 & \$ 2,200&\$10,000&\text { Sales} \\\underline{300} & \underline{600}&\underline{3,000}&\text { Office}\\\underline{\$500}&\underline{\$2,800}&\underline{13,000}\end{array}$

Tax rate information follows:

$\begin{array}{ll}7.0 \% & \text { FICA } \\0.8 \% & \text { Federal unemployment } \\5.4 \% & \text { State employment }\end{array}$
Assume that all wages are subject to all payroll taxes.
Required:
Prepare the journal entries to record the payment of the May, 2014, payroll and the payroll taxes imposed on the employer.