The following totals for the month of june were taken from the payroll records of seminole company: salaries, $100,000 fica taxes withheld, $7,650 income taxes withheld, $18,000 federal unemployment taxes, $450 state unemployment taxes, $2,100 the entry to record accrual of employer’s payroll taxes would include a

Given that,

Salaries = $100,000

FICA taxes withheld = $7,650

Income taxes withheld = $18,000

Federal unemployment taxes = $450

State unemployment taxes = $2,100

Therefore,

Payroll Tax Expense:

= FICA taxes withheld + Federal unemployment taxes + State unemployment taxes

= $7,650 + $450 + $2,100

= $10,200

The journal entry is as follows:

Payroll Tax Expense A/c                 Dr. $10,200

To FICA taxes withheld                                          $7,650

To Federal unemployment taxes                           $450

To State unemployment taxes                               $2,100

(To record accrual of employer’s payroll taxes)

drop shippers;