Journalize payroll tax

Earnings of $$9,300$ are subject to state and federal unemployment compensation taxes at the federal rate of $0\mathrm{.}8\%$ and the state rate of $5\mathrm{.}4\%.$

Journalize the entry to record the payroll tax expense for the period. If an amount box does not require an entry, leave it blank. Round your answers to two

decimal places.

State Unemployment Tax Payable $$

Federal Unemployment Tax Payable $$

$x$

$x$

$x$

$x$

$x$

Remember that there is typically a maximum amount of earnings subject to state and federal unemployment taxes.