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[Music] exercise 8a8 were going to record transactions to pay fica fica fit futa and suda so let me move this up assuming a semi-weekly depositor from the following t accounts were going to record these payments so heres our t accounts weve got osti payable weve got medicare payable fit payable fooda payable and suda payable and one important thing here says assume that the food attacks payable at june 30 is the total for the year so this food payable is the total for the year all right our first task is to record the july third payment of fica fica fit so lets put in the account name so weve got osti payable thats got to go down medicare payable thats got to go down and then fit payable that has to go down and then cash will also go down so lets just start with austie austies over here weve got 390 dollars for the employee paid by the employees 390 paid by the employer so we double that because we have to pay both the employee and a employer portion of the government we g