On January 8, the end of the first weekly pay period of the year. Wolverine Supply employees earned $22,760 of office salaries and $65.840 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%, $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. Prepare the journal entry to record Wolverine's employer payroll taxes resulting from the January 8 payroll. Wolverine'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%. Remember office salaries and sales salaries are combined to determine amounts and round to cents. Payroll tax expense (debit) FICA-SS (credit) Choose 4,784.40 5,493.20 22,760.00 12,093.90 66,782.10 531.60 1,340.00 840.00 12,860.00 1,284.70 65,840.00 FICA-Med (credit) SUTA (credit) FUTA (credit) Choose