Medicare, 1.5% State unemplayment (employer anly), 5.4\% Federal unemployment (employer only), 0.8% Required: If an amount box does not require an entry, leave it blank. 1a. Assuming that the payroll related to the first full week of the year and was paid on January 11, journalize the entry on January 11 , to record the payroll, all $447,000 in salaries is subject to unemployment compensation taxes. 2a. Assuming that the payroll related to the last week of the year and was paid on December 31 , journalize the entry on December 31 , to record the payroll. last week of the year, $22,000 is subject to unemployment compensation taxes