On January $8,$ the end of the tirst weekly pay period of the year, Regis Company's employees earned $$27,760$ of office salaries and $$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\%,$$$12,960$ of federal income taxes, $$1,450$ of medical insurance deductions, and $$940$ of union dues. No employee earned more than $$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 $5\mathrm{.}4\%$ of the first $$7,000$ paid to each employee. The federal unemployment tax rate is $0\mathrm{.}6\%.$

$1-$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.

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 $0\mathrm{.}6\%.$

Note: Round your answers to $2$ decimal places.

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$\backslash$table$[[$No$,$Date,General Joumal,Debit$],[1,$January $08,$Payroll taxes expense,,$],[,,$FICA$-$Social security taxes payable,,$],[,,$FICA$-$Medicare taxes payable,,$],[,,$Federal unemployment taxes payable,,$],[,,$State unemployment taxes payable,,$]]$