2. The payroll records of a company provided the following data for the current weekly pay period ended March 12 Points 5 Earnings To End of Federal Medical Previous Gross Income Insurance Union United Employees Week Pay Taxes Deduction Dues Way D. Hi $15,800 $120 $35 $10 $10 B. Kim 16,850 1,100 180 10 15 C. Sly 12.900 1.440 404 35 10 40 $800 35 Assume that the Social Security portion of the FICA taxes is 6.2% on the first $118.500 and the Medicare portion is 1.45% of all wages paid to each employee for this pay period. The federal and state unemployment tax rates are 0.8% and 54%, respectively, on the first $7.000 paid to cach employee Prepare the journal entries to A. accrue the payroll and B. record payroll taxes expense