according to a summary of the payroll of murtagh co.,$750,000 was subject to the 6.0% social security tax and the 1.5% medicare tax. also,$50,000 was subject to state and federal unemployment taxes. a) calculate the employer's payroll taxes, using the following rates: state unemployment, 5.4%; federal unemployment, 0.8% b) journalize the entry to record the actual of payroll taxes