EX 10-11 Payroll tax entries According to a summary of the payroll of Mountain Streaming Co., $110,000 was subject to the 6.0% social security tax and the 1.5% Medicare tax. Also, $25,000 was subject to state and federe unemployment taxes. a. Calculate the employer's payroll taxes, using the following rates: state unemployment, 5. 4xB federal unemployment, 0.8% . Journalize the entry to record the accrual of payroll taxes