1.Recorded payroll taxes for regular biweekly salaries for period ended Feb. 12. Assume the following tax rates and taxable earnings:

Federal unemployment taxable earnings, $7,000, with a rate of 0.6%

State unemployment taxable earnings, $7,000, with a rate of 5.4%

2.Recorded payroll taxes for regular biweekly salaries for period ended Feb. 26. Assume the following tax rates and taxable earnings:

Federal unemployment taxable earnings, $7,000, with a rate of 0.6%

State unemployment taxable earnings, $7,000, with a rate of 5.4%

Payroll Register For Semimonthly Period Ended Feb. 12

Name Total Hours Beginning Cum. Earnings Total Earnings Ending Cum. Earnings

Harris 40 5,465 2,840 8,305

New 40 4,580 2,374 6,954

Unemployment Social Security Medicare

1,535 2,840 2,840

2,374 2,374 2,374

Payroll Register For Semimonthly Period Ended Feb. 26

Name Total Hours Beginning Cum. Earnings Total Earnings Ending Cum. Earnings

Harris 40 8,305 2,840 11,145

New 40 6,954 2,374 9,328

Unemployment Social Security Medicare

0 2,840 2,840

46 2,374 2,374

Could you please show me how to calculate State Unemployment tax and Federal Unemployment tax? Thanks!