AZT Company has one employee who has worked January $-$ March $15$ of the current year. The

employee is single, paid semi$-$monthly, and claims two allowances on his W$-2.$ The federal

withholding is $$143.$ The company is in a state that has no state income taxes. The FICA Social

Security tax rate is $6\mathrm{.}2\%$ on the first $$118,500$ of wages and the FICA Medicare tax rate is $1\mathrm{.}45\%$

on all wages. AZT Company's FUTA tax rate is $0\mathrm{.}6\%$ on the first $$7,000$ of wages and their SUTA

tax rate is $1\mathrm{.}95\%$ on the first $$8,000$ of wages.

The employee's earnings thus far are as follows:

Use the information above to calculate the employer's payroll taxes and prepare the journal entry

AZT Company will use to record the employer's portion of the payroll taxes for the pay period

ended March $31$st$.$

to record employer's portion of payroll taxes for the pay period ending March $31$st