Ex. 176 Oates Company's payroll for the week ending January 15 amounted t 105,000 for office Salaries and $170,000 for Store Wages None of the employees has reached the earnings limits pecified for federal or state employer payroll taxes. The following deductions were withheld from employees' salaries and wages: $60,000 Federal Income Tax 10,000 State Income Tax 20,600 FICA Taxes 3,700 Union Dues 2,800 United Fund Federal unemployment tax (FUTA) rate is 6,2% less a credit equal to the rate paid for state unemployment taxes. The state unemployment tax is 5.4%. Instructions weekly payroll ending January 15 and also the Prepare the journal entry to record the employer's payroll tax expense on the payroll