On January 8, the end of the first weekly pay period of the year, Regis Company?s payroll register showed that its employees earned $22,760 of office salaries and $65,840 of sales salaries. Withholdings from the employees? salaries include FICA Social Security taxes, FICA Medicare taxes, $12,860 of federal income taxes, $1,340 of medical insurance deductions, and $840 of union dues. No employee earned more than $7,000 in this first period.

Required:

1.1

Calculate below the amounts for each of these four taxes of Regis Company. (Round your answers to 2 decimal places.)

1.2	Prepare the journal entry to record Regis Company?s January 8 (employee) payroll expenses and liabilities. (Round your answers to 2 decimal places.)