Aceording to a summary of the payroll of Mountain Streaming Co, $120,000 was subject to the 6.0%6 social security tax and the 1.54 Medicare tax. Also, $30,000 was subject to state and federal unemployment taxes. a. Determine the employer's payroll taxes, using the following rates: state unemployment, 5.4.9; federal unemployment, 0.8\%. b. Journalke the entry to record the accrual of payroll toxes. If an amount box does not require an entry, leave it blank