help with journalizing payroll transactions and filling on the cash payments journal, may 15, paid cash for april's payroll tax liability. withheld taxes from april payrolls; employee income tax,$532.00; social security tax,$634.88; and medicare tax,$148.48. may 15, paid cash for semimonthly payroll. total earnings,$5,250.00; withholdings;employee income tax,$273.00; u.s. savings bonds,$60.00(calculate the social security and medicare deductions). may 15, recorded employer payroll taxes expense for the may 15 payroll. may 15,paid cash for u.s. savings bonds for employees,$300.00. may 31, paid cash for semimonthly payroll, gross wages,$5,310.00; withholdings; employee income tax,$276.00; u.s. savings bonds,$60.00. recorded employer payroll taxes expense for the may 31 payroll. may 31, paid cash for federal unemployment tax liability for quarter ended march 31,$245.76. may 31, paid cash for state unemployment tax liability for quarter ended march 31, $1,658.88. june 15, paid cash for the may liability for employee income tax,social security tax, and medicare tax,(calculate the social security and medicare tax liabilities by multiplying total earnings for the period by 12.4% for social security tax and 2.9% for medicare tax.)june 15, paid cash for semimonthly payroll. gross wages,$5,280.00; withholdings; employee income tax, $274.00; u.s.savings bonds, $75.00. june 15,recorded employer payroll taxes expense. prove and rule the cash payments journal.

How do I get my employee income tax payable number for the first June 15 Transaction

To journalize payroll transactions and fill in the cash payments journal, follow these steps:

1. Prepare the cash payments journal (CPJ) by creating columns for the date, account credited, explanations, check number, general ledger (GL) folio, and debit and credit amounts.

2. For each payroll transaction, identify the relevant details such as date, amounts paid, taxes withheld, and liabilities.

3. On May 15, paid cash for April's payroll tax liability. Withheld taxes from April payrolls: employee income tax ($532.00), social security tax ($634.88), and medicare tax ($148.48). Journalize this transaction:
- In the CPJ, enter the date as May 15 and the account credited as "Payroll Taxes Payable" (or a similar account).
- In the explanation column, write "Paid cash for April's payroll tax liability and withheld taxes from April payrolls."
- Leave the check number and GL folio columns blank.
- In the debit amount column, enter the total taxes withheld ($532.00 + $634.88 + $148.48) as $1,315.36.
- In the credit amount column, enter the same amount, $1,315.36.

4. On May 15, paid cash for semimonthly payroll. Gross earnings were $5,250.00. Withholdings include employee income tax ($273.00) and U.S. savings bonds ($60.00). Calculate social security and medicare deductions using the respective percentages:
- Social security tax: $5,250.00 × 12.4% = $651.00
- Medicare tax: $5,250.00 × 2.9% = $152.25

Journalize this transaction:
- In the CPJ, enter the date as May 15 and the account credited as "Salaries Payable" or "Wages Payable" (depending on the account used).
- In the explanation column, write "Paid cash for semimonthly payroll."
- Leave the check number and GL folio columns blank.
- In the debit amount column, enter the gross earnings ($5,250.00).
- In the credit amount column, enter the total withholdings ($273.00 + $60.00 + $651.00 + $152.25) as $1,136.25.

Continue to follow these steps for the remaining payroll transactions and fill out the CPJ accordingly.

Note: It is essential to refer to the company's specific chart of accounts and follow any predetermined account names while journalizing transactions. The account names and percentages provided above are just examples.