 In this presentation, we will take a look at the payroll expense journal entry. When looking at the payroll expense journal entry, we're going to pull this information from the payroll register and the payroll register will show the regular pay for our employees. We have four employees, these representing the data for the four employees, totaling up to the total here for each of these columns, including the regular pay, the OASTI or Social Security, the HI or Medicare, the FIT or Federal Income Tax, the Group Insurance, the Union dues, the 401k or Retirement Plan and finally the net pay. So in essence, what we have here is what the earnings were. We're going to be considering this in total. So we're going to make this journal entry not per employee but per total here and we'll have the total earnings, the less all the stuff that was taken out before we paid our employees, less the Social Security less.