ISE Page vor TU QUESTION 3 PART (A) M&D Company has numerous employees who are paid on a weekly basis. Payroll information for the most recent week ending August 10h is given below: Total employee salaries Union membership dues Charitable contributions... Federal Insurance Contributions Act (FICA) tax rate... Federal unemployment tax rate (FUTA). State unemployment tax rate (SUTA)... Federal income tax rate.... $ 150,000 1,450 975 8.0% 0.8% 5.4% 22.5% of the total employee salaries, $135,000 is subject to the FICA tax and the remaining balance of $15,000 is subjected to both unemployment taxes. Required (Explanation is not required): Journalize the entries to record: (1) the salary expense for the recent week, the payroll tax expense for recent week. (6 marks) (4 marks)