The following data are taken from madison distribution company’s march payroll:

administrative salaries $34,000
sales salaries 58,000
custodial salaries 8,000
total payroll $100,000

salaries subject to 1.45 percent medicare tax $100,000
salaries subject to 6.2 percent social security tax 100,000
salaries subject to federal unemployment taxes 66,000
salaries subject to state unemployment taxes 76,000
federal income taxes withheld from all salaries 18,600

assume that the company is subject to a 5.2 percent state unemployment tax and an 0.6 percent federal unemployment tax. required record the following in general journal form on march 31:
a) accrual of the monthly payroll.
b) payment of the net payroll.
c) accrual of the employer’s payroll taxes. (assume that the fica tax matches the amount withheld.)
d) payment of these payroll-related liabilities. (assume that all are settled at the same time.)

round your answers to the nearest dollar.