When booking the journal entry, you must also create a debit for the amount of employer tax liability. Both the employer and the employee pay for certain portions of payroll taxes that go toward Social Security, Medicare, and federal and state unemployment.
By Ruth Franklin. When Shirley Jacksonâs story â The Lottery â was first published, in the June 26, 1948, issue of this magazine, Miriam Friend was a young mother living in Roselle, New Jersey, with her husband, a chemical engineer who worked on the Manhattan Project.
The Illinois Lottery began operating on July 1, 1974 as part of the Illinois Department of Revenue with Ralph Batch as its Superintendent. One month later, the first Lottery tickets -- they cost 50 cents -- went on sale at some 7,000 retailer locations statewide.