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.
In both stories there is an un-timely death of one of the characters. How it differs is the emotional connection with the characters. âThe Rocking Horse Winnerâ allows the reader to sympathize with the mother and the son, Paul, while âThe Lotteryâ does not give that same emotional connection to its characters. Both stories end abruptly after the death of the character. In âThe Lotteryâ the author was trying to entertain and inform the reader.