On January $8,$ the end of the first weekly pay period of the year, Regis Company's employees earned $$24,760$ 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\%,$$$12,960$ of federal income taxes, $$1,440$ of medical insurance deductions, and $$880$ of union dues.

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

Required:

$1\mathrm{.}1$ 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 $0\mathrm{.}6\%$

$1\mathrm{.}2$ Prepare the journal entry to record Regis Company's January $8$ employee payroll expenses and liabilities.

$2$ 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.

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 $0\mathrm{.}6\%.($Round your answers to $2$ decimal

places.$)$