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March 31 gross salaries expense of $35,000
FICA Social Security (6%)
FICA Medicare (2%)
state income tax (5%)
federal income tax (15%)
1. Prepare the general journal entry for the employer's payroll liability.
2. Prepare the general journal entry for the employer's payroll tax liability.
3. Prepare the general journal entry to liquidate the liabilities accrued in parts (a) and (b) on March 31.
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