College Accounting 2nd Edition by David Haddock, John Price,Michael Farina

تمرين 42

Paying SUTA tax.
On June 30, 2013, the State Unemployment Tax Payable account in the general ledger of Alan Office Supplies showed a balance of $2,098. This represents the SUTA tax owed for the second quarter of the year. On July 31, 2013, the business issued a check to the state unemployment insurance fund for the amount due. Record this payment in general journal form. Use 30 as the page number for the general journal.