Answer: The journal entry is as follows:
Step-by-step explanation:
Given that,
Payroll tax expenses totaling = $177.01
Social Security Tax paid (SST) = $83.72
Medicare Tax paid (MT) = $9.58
State Unemployment Tax paid (SUT) = $72.91
Federal Unemployment Tax paid (FUT) = $10.80
Salary expense A/c Dr. $177.01
To SST payable $83.72
To MT payable $9.58
To SUT payable $72.91
To FUT payable $10.80
( entry for payroll tax liability of David Roadways)