Payroll Tax Entries According to a summary of the payroll of Brooks Industries Co., $1,100,000 was subject to the 6.0% social security tax and the 1.5% Medicare tax. Also, $50,000 was subject to state and federal unemployment taxes. a. Calculate the employer's payroll taxes, using the following rates: state unemployment, 4.2%; federal unemployment, 0.8%. $__________ b. Journalize the entry to record the accrual of payroll taxes. If an amount box does not require an entry, leave it blank or enter "0". Payroll Tax Expense ______________________ ________0___________ Social Security Tax Payable __________0____________ ___________________ Medicare Tax Payable __________0____________ ___________________ State Unemployment Tax __________0____________ ___________________ Federal Unemployment Tax __________0____________ ____________________