OASDI-7.65% on the first $113,700 of earnings per year Medicare-1.45% on all earning per year FUTA Taxes-0.8% on the first $7,000 of earnings per year SUTA Taxes-1.2% on the first $7,000 of earnings per year . Total Earnings Total Earnings as of end of last for current pay _pay period Pension payments withheld 3,000 1.200 45 100 0 0 Income Tax withheld Terry Adams Jim Smith Mary Keller Simon Yi Noelle Myers Lu Nise Susan Rowlings Total $114,000 111,200 19,900 56,200 10,000 6,250 400 $317,950 period $5,500 5,000 4,700 4,500 1,200 1,000 400 525 200 188 50 23 $4,345 $1.405 $22,800 Required: A. Prepare one jourmal entry for the wages and salaries paid. B. Prepare one journal entry to record the employer payroll tax expense