has 6 employees who earned the following wages during this periods S 27,000 Bill 28,000 Total $317,000 The state unemployment tax rate is 5.4% and the federal unemployment tax rate is 0 $7,000 of wages per employee. The income tax of 7.65 percent were during the period (no employees reached social security maximums .6%, both onthe average 20% for each employee and FICA taxes a Prepare the journal entry to record Emily's obligation to employees in total for payroll (assume wages are still owed) b. Prepare the journal entry to record Emily's obligation for payroll tases