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The following information pertains to the payrolls of Warrs Company for November 2018: Employees       Wage earned...

The following information pertains to the payrolls of Warrs Company for November 2018:

Employees       Wage earned               Wage earned               Federal Income           State/local

                        By 10/31/2018 in November 2018     Tax                              Income Taxes

Jane                 $105,000                     $12,000                       $1,500                         $650

Tom                     60,000                      7,000 500 250

Bill                        6,000 1,200                          0                                   0

Actual state unemployment tax rate is 4%, while the federal unemployment tax rate is 1%. The taxable income limit for social security tax is $110,000/person, year, while the taxable income limit of SUTA and FUTA is $7,000/ person, year.

- Prepare the necessary journal entries for November payrolls of Warrs Company if salaries and wages are paid in cash after withholding all payroll taxes and dues.

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