According to a summary of the payroll of Scotland Company, $450,000 was subject to the 6.0% social security tex and $500,000 was subject to the 1.5% Medicare tax. Federal income tax withheld was $98,000 Also, $15,000 was subject to state (4.2%) and federal (0.8%) unemployment taxes. Journalize the entry to record the accrual of payroll. Journalize the entry to record the accrual of payroll taxes