Chapter 13 Accounting for Payroll and Payroll Taxes • 47
Name Date Class
13-R RECYCLING PROBLEM (LO2, 3, 5)
12345
NO. POST.
REF.
GENERAL ACCOUNTS
PAYABLE
DEBIT
DEBIT CREDIT
10 10
11 11
12 12
13 13
14 14
15 15
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
Journalizing payroll transactions
1., 2.
48 • Recycling Problem Working Papers
13-R RECYCLING PROBLEM (concluded)
1.
GENERAL JOURNAL PAGE 14
DATE ACCOUNT TITLE DOC.
NO.
POST.
REF. DEBIT CREDIT
1 1
2 2
3 3
4 4
5 5
6 6
7 7
8 8
16 16
17 17
18 18
19 19
20 20
21 21
22 22
23 23
24 24
25 25
26 26
27 27
28 28
29 29
30 30
31 31
32 32
33 33
TE
20–
Jan. 15 Payroll Taxes Expense M92 9 1 1 33
Social Security Tax Payable 4 0 7 96
Medicare Tax Payable 9 5 41
Unemployment Tax Payable—Federal 5 2 64
Unemployment Tax Payable—State 3 5 5 32
31 Payroll Taxes Expense M96 8 4 9 01
Social Security Tax Payable 3 8 0 06
Medicare Tax Payable 8 8 89