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Recording Payroll and Payroll Taxes Ruth Corporation had the following payroll for April:
Required Prepare journal entries on April 30 to record: a. Accrual of the monthly payroll. b.
Payment of the net payroll. c. Accrual of employer's payroll taxes. (Assume that the FICA tax
matches the amount withheld, the federal unemployment tax is 0.6 percent, and the state
unemployment tax is 5.4 percent.) d. Payment of all liabilities related to this payroll. (Assume
that all are settled at the same time.)

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