1. JOURNALIZING PAYMENT OF A PAYROLL
1. Write the date. 1 7
7. Write the net pay. 3
3. Enter the check number. 2
2. Record the salary expense accounts. 4
4. Write the salary expense amounts. 6
6. Record the liability amounts. 5
5. Enter the liability accounts.
Lesson 3-3, page 80

2. JOURNALIZING EMPLOYER PAYROLL TAXES
1. Write the date. 1
2. Write the expense account. 2
4. Record the amount of payroll taxes. 4
3. Enter the source document. 3
6. Enter the liability amounts. 6
5. Enter the liability accounts. 5
Lesson 3-3, page 81

3. JOURNALIZING PAYMENT OF FEDERAL INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX LIABILITY
2. Enter the liability accounts. 2
3. Write the check number. 3
1. Write the date. 1
5. Record the amount paid. 5
4. Enter the liability amounts. 4
Lesson 3-3, page 82

4. JOURNALIZING PAYMENT OF FEDERAL UNEMPLOYMENT TAX LIABILITY
2. Enter the liability accounts. 2
3. Write the check numbers. 3
1. Write the date. 1
4. Enter the liability amounts. 4
5. Record the amounts paid. 5
Lesson 3-3, page 83

5. TERMS REVIEW automatic check deposit electronic funds transfer (EFT)
Lesson 3-3, page 84