On March 31, 2021, total payroll of Moira Co. was $2,530,000 of which $360,000 represented amounts paid in excess of $128,400 to certain employees. The amount paid to employees in excess of $7,000 was $2,100,000. Fed Income taxes withheld were $625,000. The state unemployment tax is 1.2%, the federal unemployment tax is 0.8% and the FICA tax is 7.65% on an employee's salaries and wages to $128,400 and 1.45% in excess of $128,400. Union dues in the amount of $1.800 were also deducted from the employee's pay. 1) Prepare the journal entry for the salaries and wages paid. 2) Calculate the amount of the payroll tax expense that the employer should record related to this payroll