 In this presentation we will enter a journal entry related to the payment of payroll taxes. But for this point we have recorded payroll taxes for both the employee and employer portion. Now we're going to work on the payment of those payroll taxes. The recording of the employee and employer portion of payroll taxes came from the register as well as a worksheet for the employer portion. In other words we have four employees here, four employees represented by this set of numbers. If we sum those up then this 487.19 is the regular pay for the four employees. We took from that the OASTI Social Security, the HI, the Medicare, the FIT, Federal Income Tax, Group Insurance, Union Do's 401k plan to get to the net pay. This information was used in order to create the journal entry related to the employee payroll. Then we used this worksheet.