21. The following totals for the month of March were taken from the payroll register of the Tobias Company:

Salaries (all subject to social security and medicare taxes) 14,000

Federal Income Taxes Withheld 3,500

Medical Insurance Deductions 700

Life insurance deductions 400

Salaries subject to unemployment taxes 11,000

Medicare tax rate 1.45%

Social security tax rate 6.2%

Prepare journal entries without explanations to record the following. Round amounts to the nearest dollar.

Monthly payrollAccrual of employers payroll taxes (assuming the social security and Medicare taxes to be equal to the amount for employees, a FUTA tax of .8 percent, and a state unemployment tax of 5.4 percent)