According to a summary of the payroll of PJW Co$.,$ $$558,000$ in earnings were subject to the $7\mathrm{.}6\%$ FICA tax. Also, $$55,800$ in earnings were subject to state and federal unemployment taxes.

Round your answers to the nearest cent.

a$.$ Calculate the employer's payroll taxes, using the following rates: state unemployment, $4\mathrm{.}7\%$; federal unemployment, $0\mathrm{.}9\%.$

$fill in the blank $1$

b$.$ Illustrate the effects on the accounts and financial statements of recording the accrual of payroll taxes. If no account or activity is affected, select $"$No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts.

Financial Statement Effects

Balance Sheet

Assets $=$ Liabilities $+$ Stockholders' Equity

No effect

$+$

No effect

$=$

FICA tax payable

$+$

SUTA payable

$+$

FUTA payable

$+$

Retained earnings

fill in the blank $8$

fill in the blank $9$

fill in the blank $10$

fill in the blank $11$

$2,622\mathrm{.}6$

fill in the blank $12$

fill in the blank $13$

Statement of Cash Flows Income Statement

No effect

fill in the blank $15$

Payroll tax expense

fill in the blank $17$