P3-6 Computing and journalizing employer's payroll taxes The following form is used by Matsuto Manufacturing Co. to com- pute payroll taxes incurred during April: Classification of Wages and Salaries Direct labor Indirect labor ... Payroll taxes on factory wages Administrative salaries. . . . . Sales salaries... Total payroll taxes.. Unemployment Taxes Earnings FICA Federal State Total Payroll for Tax Tax Tax Taxes Imposed Month 8% 1% 4% on Employer $88,180 16,220 ? 12,000 11,500 Required: 1. Using the above form, calculate the employer's payroll taxes for April. Assume that none of the employees has achieved the maximums for FICA and unemployment taxes. 2. Assuming that the employer payroll taxes on factory wages are treated as factory overhead, the taxes covering administra- tive salaries are an administrative expense, and the taxes cov- ering sales salaries are a selling expense, prepare a general journal entry to record the employer's liability for the April pay. roll taxes