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 odds are against punters who use family birthdays to pick their lottery numbers. Statistics show four of the seven most frequently drawn numbers have been higher than 31 - the number of birth days in the longest months. The top seven numbers to pop up in the 1758 draws since the National Lottery launch in 1994 have been: 38, 23, 31, 25, 43, 33 and 44. And the worst number to put on your lotto ticket is 13 - which has been unlucky for everybody. Number 13 has only been drawn 203 times.