Newton Company has monthly salaries of $28,000. Assume Newton pays all the standard payroll taxes, no employees have reached the payroll tax limits, total income tax withheld is $2,000, and the only payroll deductions are payroll taxes. Journalize the accrual of salaries expense, accrual of employer payroll taxes, and payment of employee and employer payroll taxes for Newton Company (Assume all of the monthly salary is subject to FUTA and SUTA Record debits first, then credits. Select the explanation on the last line of the journal entry table.) (Click the icon to view payroll tax rate information.) Date Accounts and Explanation Payroll Tax Expense FICA-OASDI Taxes Payable VICA-Medicare Taxes Payable Federal Unemployment Taxes Payable State Unemployment Taxes Payable Payment of payroll taxes Now record the payment of employee and employer payroll taxes for Newton Company Cata Accounts and Explanation Debit Credit 3822 1736 406 168 1512 Debit Credit