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Next, we move on to recording payroll and payroll taxes. There are three journal entries for recording payroll: one records salaries expense and employee withholdings using the payroll register, the second records employer tax expense and tax payables, and the third records payments to employees by decreasing salaries payable and cash. Each entry is for a pay period, not individual employees. This process follows previous calculations of gross pay, deductions, and net pay for employees, leading to accurate financial record-keeping.