Calculate the employer and employee liabilities?

 

The payroll journal for the ABC Company on June 30th shows the following: Gross Federal State Health Union Net Wages Inc. Tax FICA Inc. Tax Insurance Dues Pay A$ 400 $ 112 $25 $ 19 B$ 375 $ 105 $23 $ 18 CS 360 $ 100 $ 22 $ 17 DS 410 $ 116 $26 $20 $9 $8 $0 $ 12 $ 10 $225 $ 10 $211 SO $ 221 $ 12$224 OTHER INFORMATION a) Assume that the FUTA rate is 5.8%, that its SUTA rate is 4.8% and that the full state rate can be used as a credit against the federal rate. b) Assume that all wages are subject to federal and state unemployment taxes and that all wages are subject FIC taxes. Round to the nearest dollar (do not include cents).