1. PAYROLL ACCOUNTS Account NameClassification Normal Balance Increase Side Decrease Side Salaries ExpenseExpenseDR CR Payroll Tax ExpenseExpenseDR CR Social Security Tax PayableLiabilityCR DR Medicare Tax PayableLiabilityCR DR Federal Income Tax PayableLiabilityCR DR State Income Tax PayableLiabilityCR DR FUTA Tax PayableLiabilityCR DR SUTA Tax PayableLiabilityCR DR Union Dues PayableLiabilityCR DR Insurance Premiums PayableLiabilityCR DR US Savings Bonds PayableLiabilityCR DR

2. PAYROLL ACCOUNTS Account NameClassification Normal Balance Increase Side Decrease Side Salaries ExpenseExpenseDR CR Payroll Tax ExpenseExpenseDR CR Social Security Tax PayableLiabilityCR DR Medicare Tax PayableLiabilityCR DR Federal Income Tax PayableLiabilityCR DR State Income Tax PayableLiabilityCR DR FUTA Tax PayableLiabilityCR DR SUTA Tax PayableLiabilityCR DR Union Dues PayableLiabilityCR DR Insurance Premiums PayableLiabilityCR DR US Savings Bonds PayableLiabilityCR DR

3. Payroll Journal Entries Account Name Salaries Expense Entry ONLY Payroll Tax Expense Entry ONLYBoth entries Salaries Expense X Payroll Tax Expense X Social Security Tax Payable X Medicare Tax Payable X Federal Income Tax Payable X State Income Tax Payable X FUTA Tax Payable X SUTA Tax Payable X Union Dues Payable X Insurance Premiums Payable (employee pays all) X US Savings Bonds Payable X

4. Payroll Journal Entries Account Name Salaries Expense Entry ONLY Payroll Tax Expense Entry ONLYBoth entries Salaries Expense X Payroll Tax Expense X Social Security Tax Payable X Medicare Tax Payable X Federal Income Tax Payable X State Income Tax Payable X FUTA Tax Payable X SUTA Tax Payable X Union Dues Payable X Insurance Premiums Payable (employee pays all) X US Savings Bonds Payable X