M&D Company has numerous employees who are paid on a weekly basis. Payroll information for the most recent week ending August 10th is given below: Total employee salaries .... Union membership dues Charitable contributions... Federal Insurance Contributions Act (FICA) tax rate... Federal unemployment tax rate (FUTA).......... State unemployment tax rate (SUTA).... Federal income tax rate......... $ 150,000 1,450 975 8.0% 0.8% 5.4% 22.5% of the total employee salaries, $135,000 is subject to the FICA tax and the remaining balance of $15,000 is subjected to both unemployment taxes. Required (Explanation is not required): Journalize the entries to record: (i) the salary expense for the recent week. (ii) the payroll tax expense for recent week