8 At the end of the first quarter (Jamuary, February, March) Chemical Cleanup Co. had paid their employees the following ymos salaries and wages. The atate unemployment rate is 4.045% on the first $9.000 of taxable wages. All other employer tax rates and bases are per current federal law. Complete the following table calculating total employer payroll taxes for the first quarter. Then prepare the necessan journal entry to record the taxes