After Beam Corporation paid its employees on July 15, 2013, and recorded the corporation’s share of payroll taxes for the payroll paid that date, the firm’s general ledger showed a balance of $19,700 in the Social Security Tax Payable account, a balance of $4,196 in the Medicare Tax Payable account, and a balance of $18,260 in the Employee Income Tax Payable account. On July 16, the business issued a check to deposit the taxes owed in the First Texas Bank. Record this transaction in general journal form. Use 24 as the page number for the general journal.
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