Journalize Payroll Tax The payroll register of Wang Engineering Co. indicates $1,410 of social security withheld and $352.50 of Medicare tax withheld on total salaries of $23,500 for the period. Earnings of $7,100 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 Manfield Company provides its employees with vacation benefits and a defined contribution pension plan. Employees earned vacation pay of $15,000 for the period. The pension plan requires a contribution to the plan administrator equal to 5% of employee salaries. Salaries were $161,000 during the period, and the full amount due was contributed to the pension plan administrator. Required: (a) Provide the journal entry for the vacation pay. (b) Provide the journal entry for the pension benefit. - U