InterSlice Company's payroll for the month ended March 31 , year 8 , is summarized as follows: All wages paid were subject to FICA. FICA tax rates were 7% each for employee and employer. In InterSlice's jurisdiction employers must also pay unemployment taxes under FUTA at a 2% rate. InterSlice remits taxes on the 15 th of the following month. As a result of March year 8 wages, what amounts should InterSlice record in its journal entry for March payroll tax expense and total payroll tax liability