2. The total payroll for the Madison Bridge Company for the week ending March 30 was $12,000. Deductions made: $2,800, federal income tax: $900, hospitalization; the balance was paid in cash.

(a) Present the journal entry to record the payroll, assuming that the FICA tax is 7.65 percent.

(b) Present the employer's payroll tax entry, assuming state unemployment tax of 2 percent and federal unemployment tax of 0.8 percent. Of the total payroll, $5,000 was subject to state and federal unemployment taxes..