1. FORM 8109, FEDERAL DEPOSIT COUPON
Lesson 14-4
FORM 8109, FEDERAL DEPOSIT COUPON
Lesson 14-4, page 347

2. 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, Check No. 330.
Accounts Affected
Employee Inc. Tax Pay.
Social Security Tax Pay.
Medicare Tax Payable
Cash
Classification
Liability
Asset
Change
Decreased
Entered
Debit side
Credit side
Cash
Medicare Tax Payable
Social Security Tax Payable
Employee Inc. Tax Payable
normal balance
normal balance
normal balance 
542.00 
985.40 
227.42
normal balance
1,754.82 
Lesson 14-4 page 348

3. JOURNALIZING PAYMENT OF LIABILITY FOR EMPLOYEE INCOME TAX, SOCIAL SECURITY TAX, AND MEDICARE TAX1 3 5 4 2
1. Write the date.
2. Write the title of the three accounts debited.
3. Write the check number.
4. Write the three debit amounts.
5. Write the amount of the credit to Cash.
Lesson 14-4, page 348

4. PAYING THE LIABILITY FOR FEDERAL UNEMPLOYMENT TAX
Lesson 14-4, page 349

5. 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
Classification
Liability
Asset
Change
Decreased
Entered
Debit side
Credit side
Unemployment Tax Payable—Federal
Cash
normal balance
normal balance
8.40
8.40  
Lesson 14-4, page 350

6. JOURNALIZING PAYMENT OF LIABILITY FOR FEDERAL UNEMPLOYMENT TAX1 2 3 4 5
1. Write the date.
2. Write the title of the account debited.
3. Write the check number.
4. Write the debit amount.
5. Write the amount of the credit to Cash.
Lesson 14-4, page 350

7. JOURNALIZING PAYMENT OF LIABILITY FOR STATE UNEMPLOYMENT TAX1 2 3 4 5
1. Write the date.
2. Write the title of the account debited.
3. Write the check number.
4. Write the debit amount.
5. Write the amount of the credit to Cash.
Lesson 14-4, page 350