A company has 90 employees and a weekly payroll of $117,000. the FICA social tax withheld totals $7, 754. the FICA-Medicare tax withheld totals $1, 696.50. the total withholding for federal income tax is $ 15, 600. State Unemployment taxes payable and Federal Unemployment taxes payable were $350 and $89 respectively. prepare the journal entry to accrue this week's salaries expense (and withholdings), Refer to Problem #3. Prepare the Journal entry to record the Employer's Payroll tax expense