Selected columns of envirocon company's payroll register for march are as follows. the employer's social security tax amount has already been calculated as $3,124.34. the employees' fica medicare tax rate is matched by the employer.

payment
date employees' federal
income tax employees' social
security tax employees'
medicare tax
march 7 1,125.00 686.43 108.75
14 1,250.00 764.22 121.08
21 1,385.00 845.22 133.91
28 1,357.00 828.47 131.25
envirocon company deposits taxes monthly.

required:

in general journal form, record the entry for the april 15 payment of fica and federal income taxes for employees and employer. if required, round your intermediate calculations and final answers to the nearest cent and use the rounded answers in subsequent computations. if an amount box does not require an entry, leave it blank.

Assume that all of thurmond company’s sales are credit sales. it has been the practice of thurmond company to provide for uncollectible accounts expense at the rate of one-half of one percent of net credit sales. for the year 20x1 the company had net credit sales of $2,021,000 and the allowance for doubtful accounts account had a credit balance, before adjustments, of $630 as of december 31, 20x1. during 20x2, the following selected transactions occurred: jan. 20 the account of h. scott, a deceased customer who owed $325, was determined to be uncollectible and was therefore written off. mar. 16 informed that a. nettles, a customer, had been declared bankrupt. his account for $898 was written off. apr. 23 the $906 account of j. kenney & sons was written off as uncollectible. aug. 3 wrote off as uncollectible the $750 account of clarke company. oct. 20 wrote off as uncollectible the $1,130 account of g. michael associates. oct. 27 received a check for $325 from the estate of h. scott. this amount had been written off on january 20 of the current year. dec. 20 cater company paid $7,000 of the $7,500 it owed thurmond company. since cater company was going out of business, the $500 balance it still owed was deemed uncollectible and written off. required: prepare journal entries for the december 31, 20x1, and the seven 20x2 transactions on the work sheets provided at the back of this unit. then answer questions 8 and 9 on the answer sheet. t-accounts are also provided for your use in answering these questions. 8. which one of the following entries should have been made on december 31, 20x1?