Lori Longpie is an employee who is paid monthly. For the month of January of the current year, she earned a total of $8,260. The FICA tax for social security is 6.2% and the FICA tax rate for Medicare is 1.45%. The FUTA tax rate of .6% and the SUTA tax rate of 5.4% are applied to the first $7,000 of an employee's pay. The amount of federal income tax withheld from her earnings was $1,325.17. She also had union dues of $50 withheld from her pay. Complete the following: Calculate her net pay, showing all components. Calculate the employers payroll taxes due. Prepare the journal entries required by #1 and #2