Name: The current FUTA tax rate is 0.8%, and the SUTA tax rate is 5.4%. Both taxes are applied to the first $7,000 of an employee's pay. An employee earned $2,000 in June 2017 and had previously earned $6,000 as of May 31, 2017, The FICA tax rate for Social Security is 62% and the FICA tax rate for Medicares 1.45%, what is the journal entry the firm must make to accrue the payroll tax expense and liability as of June 30, 2017 9) Debit Credit Date Account Title