3. The summary of the payroll for the monthly pay period ending July 15 indicated the following Sales salaries Federal income tax withheld Office salaries Medical inoran Social security Sex wid Medic withheld $125,000 32,300 30,000 7379 10,200 2.110 Journalize the tries to nood (1) the payroll and (2) the employer's payroll tax expense for the month. The state unemployment ses rate is 3.1%, and the federal unemployment sax rate is 0.8% Only $30,000 of salaries are subject to unemployment taxes. (12 points) Journallize Dec