According to a summary of the payroll of Scotland Company, salaries for the period were $500,000. Federal income tax withheld was $98,000. Also, $15,000 was subject to state (5.4%) and federal (0.8%) unemployment taxes. All earnings are subject to social security tax of 6.0 % and Medicare tax of 1.5%.

Required: b. Journalize the entry for the emplorf 's parvoll tanes. All emplopee earnings are sublect to Medicare tax, if an amount box does not require an entry, Ieave it blank