1.                   Assets, liabilities, equity 

2.                   Revenue, expenses  

3.         DR                                                       DR

            DR                                                       CR

            CR                                                       CR      

            CR                                                       CR

            DR                                                       CR

            DR                                                       DR

  4.

Federal Unemployment Tax: Deposit quarterly if over $100.00.  Filed annually-form 941.

            Federal Withholding Tax

            Tax Identification Number

            Form issued to employee: recaps annual compensation & taxes withheld.

Form completed by employee for employer indicating exemptions and deductions for payroll.  

5.        

A.
	Notes receivable	dr	$1,000.00
	Accounts receivable	cr		<$1,000.00>
B.
	Misc. Income	dr	$     35.00
	Payroll	cr		<$     35.00>
C.
	Cash	dr	$   300.00
	Salary Emp (gross)	cr		<$   500.00>
	Fica	dr	$     35.75
	Fed W/H	dr	$     64.25
	Misc. Deductions	dr	$   100.00
			$   500.00	<$    500.00>