$ 765 1,140 FICA taxes Salaries and wages expense Federal income taxes (5) FICA taxes are 7.65%. State income taxes are 4% of gross earnings. Instructions (a) Fill in the missing amounts. (b) Journalize the February payroll and the payment of the payroll. E11-13 According to a payroll register summary of Frederickson Company, the amount of employees' gross pay in December was $850,000, of which $80,000 was not subject to Social Security taxes of 6.2% and $750,000 was not subject to state and federal unemploy- ment taxes. Instructions (a) Determine the employer's payroll tax expense for the month, using the following rates: o, state unemployment 5.4%, and federal unemployment 0.8%. FICA 7.65%state e the journal entry to record December payroll tax expense. 14 Mayberry Company has two fringe benefit plans for its employees tirants employees 2 days' vacation for each month worked. Ten employees worked the 2 In i month of March at an average daily wage of $140 per employee its pension plan, the Gros e company recognizes 10% ofgross earnings as a pension expense s earn fund ings in March were $40,000. No contribution has been made to the pension