need help please

Pr 1 A - For the year ending December 31,20X, Blessing Electronics reports the following summary data. The company's unemployment payroll tax rates are: State Unemployment 5.4\%, Federal Unemployment 0.6%. Gross earnings this year that were subject to Unemployment taxes is $135,000. (a) Prepare a summary enter for the full year's payroll as of December 31. (b) Prepare the December 31 summary entry for the Employer's Payroll Taxes