Entries for payroll and payroll taxes The following information about the weekly payroll was obtained from the records of Saine Co.: Federal unemployment (employer only), 0.8\% Required: If an amount box does not require an entry, leave it blank. 1a. Assuming that the payroll related to the first full week of the year and was paid on January 11, journalize the entry on January 11 , to record the payroll. 16. Assuming that the payroll related to the first full week of the year and was pald on January 11 , Journalize the entry on January 11 , to record the employer's payr Because it is a new fiscal year, all $419,000 in salaries is subject to unemployment compensation taxes