According to a summary of the payroll of Guthrie Co., $471,000 was subject to the 6.0% social security tax and $579,000 was subject to the 1.5% Medicare tax. Also, $16,000 was subject to state and federal unemployment taxes.

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a. Calculate the employer's payroll taxes, using the following rates: state unemployment, 4.2%; federal unemployment, 0.6%.

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b. Journalize the entry to record the accrual of payroll taxes. If an amount box does not require an entry, leave it blank.

Payroll Tax Expense
Social Security Tax Payable
Medicare Tax Payable
State Unemployment Tax Payable
Federal Unemployment Tax Payable