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Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on th

ID: 2368396 • Letter: F

Question

Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on the first $ 100,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $ 7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year $25,000 was withheld for federal income taxes and $5,700 was withheld for state income taxes. Prepare a journal entry summarizing the payment of Flip's total salary during the year. Prepare a journal entry summarizing the employer payroll tax expense on Flip's salary for the year. Determine the cost of employing Flip for the year.

Explanation / Answer

Federal Income Taxes Payable ......................................... State Income Taxes Payable ............................................. FICA Taxes Payable .......................................................... Salary and Wages Payable ................................................ Payroll Tax Expense .................................................................. FICA Taxes Payable .......................................................... Federal Unemployment Taxes Payable ............................. State Unemployment Taxes Payable ................................. =================================================== The total cost of employment is: =$90,000 + $7,394 = $97,394. ================================================================== 25,300 5,700 6,960 52,040 7,394 6,960 56 378 =================================================================