What special accounts must usually be opened in the general ledger to record payroll tax entries? Why?

PAYROLL ACCT.,2019 ED.(LL)-TEXT
19th Edition
ISBN:9781337619783
Author:BIEG
Publisher:BIEG
Chapter6: Analysing And Journalizing Payroll
Section: Chapter Questions
Problem 13QR: What special accounts must usually be opened in the general ledger to record payroll tax entries?
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What special accounts must usually be opened in the general ledger to record payroll tax entries? Why? 

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