According to a summary of the payroll of Scotland Company. $500.000 was subject to the 6.0% social security tax and 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. The journal entry for accrued salaries would include a credit to Salaries Payable of 5500,000 debit to Salaries Expense of $500000 debit to Salaries Payable of $450,000 credit to Salaries Expense of $450,000