According to a summary of the payroll of Guthrie Co., $600,000 was subject to the 6.0% social security tax and the 1.5% Medicare tax. Also, $56,000 was subject to state and federal unemployment taxes. Required: A. Calculate the employer's payroll taxes, using the following rates: state unemployment, 5.4\%; federal unemployment, 0.6%. B. On December 31, journalize the entry to record the accrual of payroll taxes. Refer to the Chart of Accounts for exact wording of account titles