Oates Company's payroll for the week ending January 15 amounted to $150,000. The following deductions were withheld from employees' salaries and wages: Federal Income Tax $30,300 State Income Tax 6,600 12,000 FICA Taxes Union Dues United Fund 1,800 1,200 Financial unemployment tax (FUTA) rate is .8% and the state unemployment tax (SUTA) rate is 5.4%. Of the Gross pay of $150,000, $75,000 was not subject to state and federal unemployment taxes. Instructions: Using the space provided, prepare the journal entries to record: The weekly payroll ending January 15 and 1. 2. The employer's payroll tax expense on the payroll, recorded on January 17. Date Account Title Debit Credit