On January 8, the end of the first weekly pay period of the year, Regis Company's employees earned $23,760 of office salaries and $60,840 of sales salaries. Withholdings from the employees' salaries Include FICA Social Security taxes at the rate of 6.2%, FICA Medicare taxes at the rate of 1.45%, $13,660 of federal income taxes, $1,380 of medical Insurance deductions, and $880 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 5.4% 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 5.4% of the first $7,000 paid to each employee. The federal unemployment tax rate is 0.6%. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 2 Prepare the journal entry to record Regis Company's January 8 employee payroll expenses and liabilities. (Round your answers to 2 decimal places.) View transaction list View journal entry worksheet No Date General Journal 1 January 08 Office salaries expense Sales salaries expense FICA-Social security taxes payable FICA-Medicare taxes payable Employee federal income taxes payable Employee medical insurance payable Employee union dues payable Salaries payable < Req 1A Req 2 > Debit Credit 23,760.00 60.840.00 5,245.20 1,226.70 +