According to a summary of the payroll of Guthrie Co$.,$ $$556,000$ was subject to the $6\mathrm{.}0\%$ social security tax and the $1\mathrm{.}5\%$ Medicare tax. Also, $$18,000$ was subject to

state and federal unemployment taxes.

a$.$ Compute the employer's payroll taxes, using the following rates: state unemployment, $5\mathrm{.}4\%$; federal unemployment, $0\mathrm{.}6\%.$

$

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Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes.

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