Caribbean tours' total payroll for the month of january was $600,000. the following withholdings, fringe benefits, and payroll taxes apply: federal and state income tax withheld $ 60,000 health insurance premiums paid by employer (payable to blue cross) 10,800 contribution to retirement plan paid by employer (payable to fidelity) 24,000 fica tax rate (social security and medicare) 7.65 % federal and state unemployment tax rate 6.20 % assume that none of the withholdings or payroll taxes has been paid by the end of january (record them as payables), and no employee's cumulative wages exceed the relevant wage bases.

required:
1. record the employee salary expense, withholdings, and salaries payable.
2. record the employer-provided fringe benefits.
3. record the employer payroll taxes.

The law firm of furlan and benson accumulates costs associated with individual cases, using a job order cost system. the following transactions occurred during july: jul. 3 charged 175 hours of professional (lawyer) time to the obsidian co. breech of contract suit to prepare for the trial, at a rate of $150 per hour. 10 reimbursed travel costs to employees for depositions related to the obsidian case, $12,500. 14 charged 260 hours of professional time for the obsidian trial at a rate of $185 per hour. 18 received invoice from consultants wadsley and harden for $30,000 for expert testimony related to the obsidian trial. 27 applied office overhead at a rate of $62 per professional hour charged to the obsidian case. 31 paid administrative and support salaries of $28,500 for the month. 31 used office supplies for the month, $4,000. 31 paid professional salaries of $74,350 for the month. 31 billed obsidian $172,500 for successful defense of the case. required: a. provide the journal entries for each of these transactions. refer to the chart of accounts for exact wording of account titles. b. how much office overhead is over- or underapplied? c. determine the gross profit on the obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.