1. © South-Western Educational Publishing FORM 8109, FEDERAL DEPOSIT COUPON Lesson 14-4, page 355

2. © South-Western Educational Publishing Cash Medicare Tax PayableSocial Security Tax PayableEmployee Inc. Tax Payable JOURNALIZING PAYMENT OF LIABILITY FOR EMPLOYEE INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX January 15. Paid cash for liability for employee income tax, $542.00; social security tax, $985.40; and Medicare tax, $227.42; total, $1,754.82. Check No. 330. Accounts Affected Employee Inc. Tax Pay. Social Security Tax Pay. Medicare Tax Payable Cash Entered Debit side Credit side Change Decreased Lesson 14-4 page 356 Classification Liability Asset normal balance 1,754.82 normal balance 985.40 normal balance 542.00 normal balance 227.42   

3. © South-Western Educational Publishing JOURNALIZING PAYMENT OF LIABILITY FOR EMPLOYEE INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX Lesson 14-4, page 356 5 13 4 2 3.Write the check number. 1. Write the date. 4.Write the three debit amounts. 2.Write the title of the three accounts debited. 5.Write the amount of the credit to Cash.

4. © South-Western Educational Publishing PAYING THE LIABILITY FOR FEDERAL UNEMPLOYMENT TAX Lesson 14-4, page 357

5. © South-Western Educational Publishing CashUnemployment Tax Payable—Federal JOURNALIZING PAYMENT OF LIABILITY FOR FEDERAL UNEMPLOYMENT TAX January 31. Paid cash for federal unemployment tax liability for quarter ended December 31, $8.40. Check No. 343. Accounts Affected Unemployment Tax Payable—Federal Cash Entered Debit side Credit side Change Decreased Lesson 14-4, page 358 Classification Liability Asset normal balance 8.40 normal balance 8.40  

6. © South-Western Educational Publishing JOURNALIZING PAYMENT OF LIABILITY FOR FEDERAL UNEMPLOYMENT TAX Lesson 14-4, page 358 51342 3.Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the title of the account debited. 5.Write the amount of the credit to Cash.

7. © South-Western Educational Publishing JOURNALIZING PAYMENT OF LIABILITY FOR STATE UNEMPLOYMENT TAX Lesson 14-4, page 358 3.Write the check number. 1. Write the date. 4.Write the debit amount. 2.Write the title of the account debited. 5.Write the amount of the credit to Cash. 51342