On January 15, the end of the first pay period of the year, North Company’s employees earned $35,000 of sales salaries. Withholdings from the employees’ salaries include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $6,500 of federal income taxes, $772.50 of medical insurance deductions, and $120 of union dues. No employee earned more than $7,000 in this first period. Prepare the journal entry to record North Company’s January 15 salaries expense and related liabilities. (Round amounts to cents.)

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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On January 15, the end of the first pay period of the year, North Company’s employees earned $35,000 of
sales salaries. Withholdings from the employees’ salaries include FICA Social Security taxes at the rate of
6.2%, FICA Medicare taxes at the rate of 1.45%, $6,500 of federal income taxes, $772.50 of medical insurance
deductions, and $120 of union dues. No employee earned more than $7,000 in this first period. Prepare
the journal entry to record North Company’s January 15 salaries expense and related liabilities. (Round
amounts to cents.)

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