| blank | Charitable Contributions PayableFederal Income Taxes Withholding PayableSocial Security Taxes Payable (Employee)State Income Taxes Withholding PayableWages ExpenseWages Expense | Wages Expense | Wages Expense |
| | Accounts ReceivableFederal Income Taxes ExpenseFederal Income Taxes Withholding PayableFederal Unemployment Taxes ExpenseWages PayableFederal Income Taxes Withholding Payable | Federal Income Taxes Withholding Payable | Federal Income Taxes Withholding Payable |
| | Accounts PayableFederal Unemployment Taxes PayableState Income Taxes ExpenseState Income Taxes Withholding PayableWages ExpenseState Income Taxes Withholding Payable | State Income Taxes Withholding Payable | State Income Taxes Withholding Payable |
| | Interest ExpenseNotes ReceivableSocial Security Taxes ExpenseSocial Security Taxes Payable (Employee)Wages PayableSocial Security Taxes Payable (Employee) | Social Security Taxes Payable (Employee) | Social Security Taxes Payable (Employee) |
| | Accounts PayableMedicare Taxes ExpenseMedicare Taxes Payable (Employee)Social Security Taxes ExpenseWages ExpenseMedicare Taxes Payable (Employee) | Medicare Taxes Payable (Employee) | Medicare Taxes Payable (Employee) |
| | Accounts ReceivableCharitable Contributions PayableInterest PayableSocial Security Taxes ExpenseWages ExpenseCharitable Contributions Payable | Charitable Contributions Payable | Charitable Contributions Payable |
| | Accounts ReceivableFederal Unemployment Taxes ExpenseSocial Security Taxes ExpenseUnion Dues PayableWages PayableUnion Dues Payable | Union Dues Payable | Union Dues Payable |
| | CashFederal Unemployment Taxes PayableSocial Security Taxes ExpenseWages ExpenseWages PayableWages Payable | Wages Payable | Wages Payable |
| | (Record wages and liabilities) | | |
| blank | Accounts PayableCashFederal Unemployment Taxes ExpenseFederal Unemployment Taxes PayableWages PayableFederal Unemployment Taxes Expense | Federal Unemployment Taxes Expense | Federal Unemployment Taxes Expense |
| | Accounts ReceivableSocial Security Taxes ExpenseSocial Security Taxes Payable (Employer)State Income Taxes Withholding PayableWages ExpenseSocial Security Taxes Payable (Employer) | Social Security Taxes Payable (Employer) | Social Security Taxes Payable (Employer) |
| | CashFederal Income Taxes Withholding PayableMedicare Taxes ExpenseMedicare Taxes Payable (Employer)Wages ExpenseMedicare Taxes Payable (Employer) | Medicare Taxes Payable (Employer) | Medicare Taxes Payable (Employer) |
| | Accounts PayableFederal Income Taxes ExpenseFederal Unemployment Taxes ExpenseFederal Unemployment Taxes PayableState Income Taxes Withholding PayableFederal Unemployment Taxes Payable | Federal Unemployment Taxes Payable | Federal Unemployment Taxes Payable |
| | CashSocial Security Taxes ExpenseSocial Security Taxes Payable (Employer)State Income Taxes ExpenseWages Payable | - Select - | - Select - |
| | Accounts ReceivableMedicare Taxes ExpenseMedicare Taxes Payable (Employer)Union Dues PayableWages Expense | - Select - | - Select - |
| | (Record employer payroll taxes) | | |
