The journal entry for recording the payroll is based on certain column totals of the payroll register.

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The journal entry for recording the payroll is typically based on the total of the employee salaries and wages column, the total of the employer payroll taxes column, and any other deduction columns listed in the payroll register. These totals are used to calculate the total amount of payroll expense for the period, which is then recorded in the company's accounting records.

The Journal Entry for Recording the Payroll Is Based on Certain