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 names of Mr. Graves and Mr. Summers are both important in Shirley Jackson's short story The Lottery. Mr. Summers name is one which adds irony to the story. The lottery takes place on June 27th. June falls into the summer months. As the story opens, the setting is described as a beautiful summer day.