Notice that "Cash" is not involved in this second entry. The cash hasn't left the bank yet. You are simply recognizing an expense and a liability that you will pay later (usually in the next month).
If you simply copy answers from a PDF or a friend, you will fail the test on Chapter 13-3 (Recording Payroll Tax Payments) and Chapter 14 (Quarterly Tax Returns like Form 941). accounting chapter 13-2 application problem answers
[Current Date] Debit: Payroll Expense (Total Gross Pay) Credit: Federal Income Tax Payable (Total FIT withheld) Credit: Social Security Tax Payable (Total SS withheld) Credit: Medicare Tax Payable (Total Med withheld) Credit: State Income Tax Payable (Total SIT withheld) Credit: Health Insurance Premiums Payable (If applicable) Credit: Cash Notice that "Cash" is not involved in this second entry