According to a summary of the payroll of PJW Co$.,$ $$700,000$ in earnings were subject to the $7\mathrm{.}7\%$ FICA tax. Also, $$91,000$ in earnings were subject to state and federal unemployment taxes.

 a$.$  Calculate the employer's payroll taxes, using the following rates: state unemployment, $4\mathrm{.}8\%$; federal unemployment, $0\mathrm{.}8\%.$

$$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.