lueless earns $7,200 per month as the only employee of a small shop. FICA taxes on percent tthe Social Security portion is only levied on the first $106,800 annually). Federal income taes withheld at the rate of 30 percent and state income taxes at the rate of 7 percent. Her employer is percent FUTA tax and 3.0 percent SUTA tax. subject to o.8 Prepare the journal entries to be made by her employer for the month of January. (Round to the ne