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\%,$$$13,560$ of federal income taxes, $$1,420$ of medical insurance deductions, and $$780$ of union dues. No employee earned more than $$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 $54\%$ of the first $$7,000$ paid to each employee. The federal unemployment tax rate is $0,6\%1-$b$.$ Prepare the journal entry to record Regis Company's January $8$ employee payroll expenses and liabilities. $2.$ Prepare the journal entry to record Regis's employer payroll taxes resulting from the January $8$ payroll. Regis's state unemployment tax rate is $5\mathrm{.}4\%$ of the first $$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.