1. Greensburg Inc. had the following payroll for October 2020: $90,000 23,000 5,000 3,000 Employee Wages Federal income tax withheld FICA Health premiums deducted Salaries (included above) subject federal unemployment taxes 90,000 Salaries included above) subject to state unemployment taxes 90,000 REQUIRED: Present journal entries on October 31, 2020 to record: a. Accrual of the monthly payroll. b. Accrual of the employer's payroll tax. (Assume that the employer matches health premiums and the federal unemployment tax is 0.8%, and the state unemployment tax is 5.4%.)