Recorded employer payroll taxes, $248.95, for the semimonthly pay period ended December 15. Taxes owed are: social security tax, $181.66; Medicare tax, $42.49; federal unemployment tax, $3.20; and state unemployment tax, $21.60. M45.

I have lines 5 through 11 on a general journal yet I don't have enough numbers to fill the lines. I am confused. Am I missing something on this?

Thank You

You would have:
Employee Fica
Employer Fica
Employee Medicare
Employer Medicare
Futa Tax
Suta Tax
State Withholding Tax

You have deducted the tax from the employee but it also must be paid in now to the agencies. You must have payable accounts for these withheld taxes as well as the Employer taxes.