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Journalize Payroll Tax $28,200 for the period. Earnings of $7,900 are subject to state and federal unemployment compensation taxes at 0.8% and the state rate

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Journalize Payroll Tax $28,200 for the period. Earnings of $7,900 are subject to state and federal unemployment compensation taxes at 0.8% and the state rate of 5.4%. Provide the journal entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Round to two decimal places

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