here we have been provided that the employees federal income taxes withheld by the employer are $80 for this pay period so we assume that it was only tax paid by the company. And on the basis of that assumption we provide the following entry
| Date | Description | Debit $ | Credit $ |
| Sep ,30 | Salaries expense | 800 | |
| employees federal income taxes withheld | 80 | ||
| Accrued payroll payable | 720 |
