E$13\mathrm{.}7($L$01)($Payroll Tax Entries$)$ Green Day Hardware's payroll for November $2020$ is summarized below.

$\backslash$table$[[$Payroll$,$Wages Due,Amount Subject to Payroll Taxes$],[$FICA$,$Unemployment Tax$],[$Federal$,$State$],[$Factory$,$$$120,000,$$$120,000,$$$40,000,$$$40,000$