1. Determine the payroll amount subject to federal and state unemployment taxes in this payroll.

DAIL VEDENONUN TO .NLI VEDIT CINEDIT ALPLTADILITIES LQUIT Oct. 15 Sales Salaries Expense 85,500.00 Officers Salaries Expense 307,800.00 Office Salaries Expense 57,000.00 Factory Wages Expense 119,700.00 Social Security Tax Payable 34,200.00 Medicare Tax Payable 8,550.00 Employees Federal Income Tax Payable 102,600.00 Medical Insurance Payable 62,700.00 Retirement Contributions Payable 85,500.00 Salaries Payable 276,450.00 15 Payroll Tax Expense 44,083.00 Social Security Tax Payable 34,200.00 Medicare Tax Payable 8,550.00 Federal Unemployment Tax Payable 172.00 1,161.00 State Unemployment Tax Payable 15 Pension Expense 34,200.00 Cash 34,200.00 DAIL VEDENONUN TO .NLI VEDIT CINEDIT ALPLTADILITIES LQUIT Oct. 15 Sales Salaries Expense 85,500.00 Officers Salaries Expense 307,800.00 Office Salaries Expense 57,000.00 Factory Wages Expense 119,700.00 Social Security Tax Payable 34,200.00 Medicare Tax Payable 8,550.00 Employees Federal Income Tax Payable 102,600.00 Medical Insurance Payable 62,700.00 Retirement Contributions Payable 85,500.00 Salaries Payable 276,450.00 15 Payroll Tax Expense 44,083.00 Social Security Tax Payable 34,200.00 Medicare Tax Payable 8,550.00 Federal Unemployment Tax Payable 172.00 1,161.00 State Unemployment Tax Payable 15 Pension Expense 34,200.00 Cash 34,200.00