Journalize Payroll Tax The payroll register of Patel Engineering Co. Indicates $2,382 of social security withheld and $595.50 of Medicare tax withheld on total salaries of $39,700 for the period. Earnings of $11,900 are subject to state and federal unemployment compensation taxes at the federal rate of 0.6% 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. Vacation Pay and Pension Benefits Osterman Company provides its employees with vacation benefits and a defined benefit pension plan, Employees eamed vacation pay of 548,400 for the period. The pension formula indicated a pension cost of $338,420. Only $298,800 was contributed to the pension plan administrator Required: a. Provide the journal entry for the vacation pay. If an amount box does not require an entry, leave it blank. b. Provide the Journal entry for the pension benefit. If an amount box does not require an entry, leave it blank. Estimated Warranty Lability Yummy Co, sold $154,000 of consumer electronics during July under a six-month warranty. The cost to repair defects under the warranty is estimated at 4.5% of the sales price. On November 11, a customer was given $410 cash under terms of the warranty. Required: a. Provide the journal entry for the estimated warranty expense on July 31 for July sales. If an amount box does not require an entry, leave it blank, July 31 b. Provide the journal entry for the November 11 cash payment. If an amount box does not require an entry, leave it blank. Nov. 11