Mirror Company's payroll for the week ended Jan. 31, 2023 is $215,000 of Salaries and Wages Expense. None of the employees have reached the earnings limits for FICA, FUTA, or SUTA so all wages are subject to these taxes for employer payroll tax purposes . The following deductions were withheld from employees : Federal Income Tax: $32,250 State Income Tax: $10,750 FICA Taxes : $16,448 Union Dues : $ 1,900 United Funds : $1,400 The FUTA rate is 0.8 % and the SUTA rate is 5.4 %

Prepare the journal entry to record the weekly

payroll

Prepare the journal entry to record the employers payroll tax expense