c. Record the associated employer taxes payable for the last payroll of the fiscal year, $5,000. Assume that the earnings are not subject to unemployment compensation taxes. (Round amounts to the nearest dollar.) Date Accounts and Explanation DebitCredit Payroll Tax Expense FICA-OASDI Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable To record employer's payroll tax expense c. Record the associated employer taxes payable for the last payroll of the fiscal year, $5,000. Assume that the earnings are not subject to unemployment compensation taxes. (Round amounts to the nearest dollar.) Date Accounts and Explanation DebitCredit Payroll Tax Expense FICA-OASDI Taxes Payable State Unemployment Taxes Payable Federal Unemployment Taxes Payable To record employer's payroll tax expense