3 (16 points) Stella Company payroll records for the month ended May 31, 2022 show the following details: Salaries earned by employees Federal income taxes withheld $360,000 78,000 The salaries are subject to 6% Social Security tax and 1.5% Medicare tax. Note, Social Security tax and Medicare tax are equal amounts for employees and employer. In addition, earnings of $44,000 are subject to state unemployment tax of 5.4% and federal unemployment tax of 0.8%. Record the payroll for May. Also, record payroll tax expense for May. There are more rows than you need. How much is the net pay? Account Title Debit Credit