3) The following payroll information relates to Jones Company. Fica Rate 6.2% on the first $117,000 (per person) of wages Medicare Rate 1.45% Federal Unemployment (FUTA) .6% on the first $7,000 wages per individual State Unemployment (SUTA) 1% on the first $8,500 of wages per individual The following payroll information pertains to May 2022 payroll: Fred Stanton is to be paid $3,000 for the month of September. He has elected to have $500 withheld from his pay for Federal Taxes and $300 for Maryland withholding. Please prepare journal entries to record the gross payroll to pay the employees and the employer tax entries