The following totals for the month of April were taken from the payroll records of Sheffield Corp..
Salaries $95400
FICA taxes withheld 7300
Income taxes withheld 21000
Medical insurance deductions 3800
Federal unemployment taxes 760
State unemployment taxes 4800
1. The journal entry to record the monthly payroll on April 30 would include a .

The Journal entry is as follows:

On April 30,

Salaries Expenses A/c Dr. $95,400

          To FICA taxes withheld            $7,300

          To Income taxes withheld        $21,000

          To Medical insurance deductions  $3,800

          To Federal unemployment taxes    $760

          To State unemployment taxes        $4,800

          To Payroll payable                           $57,740

(To record the monthly payroll)

Monthly payroll A/c Dr. $57,740

           To cash                            $57,740

(To record the payment of payroll)

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