or Kicker Sound Systems for the month of January was $150,000 and the following withholdings, fringe roll taxes apply tate income taxes withheld nce premium (Blue Croon) paid by employer to retirement plan (Fidelity) paid by employer (Social Security and Medicare) tate unemployment tax rate $38.000 12.000 15,000 7.558 3.80 cer has paid none of the withholdings or payroll taxes by the end of January (record them as payables) oyee's cumulative wages exceed the relevant wage bases. 1 the necessary journal entries. (If no entry is required for a particular transaction/event, select "No quired" in the first account field.)