Answer :
Answer:
January 31
Salaries Expense 3,000,000 (Debit)
Income Tax Payable 637,500 (Credit)
FICA tax payable 229,000 (Credit)
Accounts payable 30,000 (Credit)
Salaries payable 2,103,000 (Credit)
January 31
Salaries Expense 90,000 (Debit)
Accounts Payable 90,000 (Credit)
January 31
Payroll tax expense 415,500 (Debit)
FICA tax payable 229,500 (Credit)
Unemployment tax payable 186,000 (Credit)