Kovarik Company had the following payroll for the week ended March 21: Assumed tax rates are as follows: a. FICA: Social Security (employer) 6.2 percent (0.062) (employee) 6.2 percent (0.062) on the first $113,700 for each employee and medicare, 1.45 percent (0.0145) on all earnings for each employee. b. State unemployment tax, 5.4 percent (0.054) on the first $7,000 for each employee, j c. Federal unemployment tax, 0.6 percent (0.006) on the first $7,000 for each employee. Required Record the following entries in general journal form: 1. The payroll entry as of March 21. 2. The entry to record the employers payroll taxes as of March 21 assuming that the total payroll is subject to the FICA taxes (combined Social Security and Medicare) and that $4,965 is subject to unemployment taxes 3. The payment of the employees on March 23. (mAssume that the company has transfered cash to cash-Payroll Bamk Account for this payroll