On January the end of the first weekly pay period of the year, Regis Company\'s employees earned $ of office salaries and $ of sales salaries. Withholdings from the employees\' salaries include FICA Social Security taxes at the rate of FICA Medicare taxes at the rate of $ of federal income taxes, $ of medical insurance deductions, and $ of union dues. No employee earned more than $ in this first period. Prepare the journal entry to record Regiss employer payroll taxes resulting from the January payroll. Regiss state unemployment tax rate is of the first $ paid to each employee. The federal unemployment tax rate is