eBook Show Me How Video Calculator Recording Payroll Taxes According to a summary of the payroll of Kirby Co. 451,500 in earnings were subject to the 7. FICAIL, A, 508,903 in earnings were subject to state and federal unemployment taxes. Round your answers to the nearestent a. Calculate the employer's payroll taxes, using the following rate state unemployment 4. federalement b. Illustrate the effects on the accounts and financial statements of recording the accrual of payroll taxes. If no account or activity is affected, select "No effect from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts Balance Sheet Statement of Cash Flows Assets Liabilities Statement of Cash Flows Check My Work Previous Next