Neilson Company has monthly salaries of $22,000. Assume Neilson pays all the standard payroll taxes and no employees have reached the payroll tax limits. Journalize the accrual and payment of employer payroll taxes for Neilson Company (Assume all of the monthly salary is subject to FUTA and SUTA). (Click the icon to view payroll tax rate information.) Begin with the entry to accrue employer payr appear on the last line of the journal entry tab Now record the payment of employer payroll taxes for Nelson Company. (Record debits first, then credits. Explanations will appear on the last line of the journal entry table.)