Portions of the payroll register for Kathy's Cupcakes for the week ended June 21 are shown below. The SUTA tax rate is 5.4%, and the FUTA tax rate is 0.6%, both on the first $7,000 of earnings. The Social Security tax rate is 6.2% on the first $118,500 of earnings. The Medicare rate is 1.45% on gross earnings.

Kathy’s cupcakes payroll Register
	Total Taxable Earnings of All Employees
Total Earnings	Unemployment Compensation	Social Security
$16,660	$12,940	$16,660

1. Calculate the employer's payroll taxes expense.

2. Prepare the journal entry to record the employer's payroll taxes expense for the week ended June 21 of the current year.