On January $8,$ the end of the first weekly pay period of the year, Regis Company's employees earned $$21,760$ of office salaries and

$$70,840$ of sales salaries. Withholdings from the employees' salaries include FICA Social Security taxes at the rate of $6\mathrm{.}2\%,$ FICA

Medicare taxes at the rate of $1\mathrm{.}45\%,$$$13,060$ of federal income taxes, $$1,380$ of medical insurance deductions, and $$800$ of union dues.

No employee earned more than $$7,000$ in this first period.

Required:

$1-$a$.$ Calculate below the amounts for each of these four taxes of Regis Company. Regis's state unemployment tax rate is $5\mathrm{.}4\%$ of the

first $$7,000$ paid to each employee. The federal unemployment tax rate is $0\mathrm{.}6\%.$

$1-$b$.$ Prepare the journal entry to record Regis Company's January $8$ employee payroll expenses and liabilities.

Prepare the journal entry to record Regis's employer payroll taxes resulting from the January $8$ payroll. Regis's state unemployment

tax rate is $5\mathrm{.}4\%$ of the first $$7,000$ paid to each employee. The federal unemployment tax rate is $0\mathrm{.}6\%.$

Complete this question by entering your answers in the tabs below.

Prepare the journal entry to record Regis Company's January $8$ employee payroll expenses and liabilities.

Note: Round your answers to $2$ decimal places.