According to a summary of the payroll of Scotland Company, $450,000 was subject to the 7.0% social security tax and $500,000 was subject to the 1.5% Medicare tax. Also, $15,000 was subject to state and federal unemployment taxes.

Required:

(1) Calculate the employers payroll taxes using the following rates: State unemployment, 4.2%; Federal unemployment, 0.8%.

(2) Journalize the entry to record the accrual of payroll taxes.