a 2. The payroll records of a company provided the following data for the weekly pay period ended December 7: Earnings to End of Federal Medical Previous Gross Income Insurance Union United Employee Week Pay Taxes Deduction Dues Way Ronald Arthur $ 54,000 $1,200 $216 $125 $15 $15 John Baines 40,500 900 162 15 30 Ted Carter 45,000 1,000 180 -0- 20 The FICA social security tax rate is 6.2% and the FICA Medicare tax rate is 1.45% on all of this week's wages paid to each employee. The federal and state unemployment tax rates are 0.8% and 5.4%, respectively, on the first $7,000 paid to each employee. Prepare the journal entries to A. accrue the payroll and B. record payroll taxes expense. 125 150