I need to know the journal entry to book a 941 Payroll tax payment for previous years taxes after an audit.

There is no outstanding balance in my payroll tax liabilities accounts - because the accountant from last year must have made an adjusting entry.

I increased the Line-of-Credit in 2007 to borrow money to pay taxes for 2005 and 2006.

My company is an LLC (cash basis).

Thanks
Sue

If an adjsutment was made, journalize the expense and contra entry to reflect liability- (should detail employees name and soc.sec#.when making payment, debit liability and credit cash.