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V-Liabilities 18 Points ant A The emplayees of Jackson\'s Sporting Goods eamed w

ID: 2594945 • Letter: V

Question

V-Liabilities 18 Points ant A The emplayees of Jackson's Sporting Goods eamed wages of $20,000 during December 2014.Federal income taxes witheld were $4,000;, Medicare taxes withheld were $290; Social Scurity taxtes witheld were $1 240.Jackson's Sporting Goods will pay the employees and all withholdings during the first week of January Using sither the accounting equation or journal entries, show the adjusting entry necessary or Jackson's Sporting Goods at the end of December 2014, including both the employees' an

Explanation / Answer

Here FICA tax includes social security tax and Medicare.

Journal of employee payroll

Date

Accounts titles and explanations

P.ref

Debit $

Credit $

December, 2014

Salaries wages expense

20,000

Withholding tax

4,000

Social security tax payable

1,240

Medicare tax payable

290

Salaries and wages payable

14,470

To record salaries and wages liability to be paid after the necessary deductions

Journal of employer payroll

Date

Accounts titles and explanations

P.ref

Debit $

Credit $

Dec, 2014

Payroll tax expense

1,530

Social security tax payable

1,240

Medicare tax payable

290

To record employer’s tax liabilities

Note: There are two-way obligation of social security tax and Medicare tax; it means both employer and employee are liable to pay such tax; this is the reason why it appears in both the journals.

Date

Accounts titles and explanations

P.ref

Debit $

Credit $

December, 2014

Salaries wages expense

20,000

Withholding tax

4,000

Social security tax payable

1,240

Medicare tax payable

290

Salaries and wages payable

14,470

To record salaries and wages liability to be paid after the necessary deductions