2. A company's payroll for the week ended May 15 included earned salaries of S20,000. All of that week's pay is subject to FICA social security taxes of 62% and Medicare taxes of 1.45%. In addition, the company withholds the following amounts for this weekly pay period: $900 for medical insurance, $3,400 for federal income taxes, and $180 for union dues. a. Prepare the general joumal entry to accrue the payroll b. The company is subject to state unemployment taxes at the rate of 2% and federal unemployment taxes at the rate of 0.8%. By May 15. some employees had earned over $7,000, so only $9,000 of the $20,000 weckly gross pay was subject to unemployment tax. Prepare the general journal entry to accrue the employer's payroll tax expense