Payroll Taxes

During October, Seger Insurance employees earned $100,000 in wages. Social Security applied to $86,000 of these wages (assume employees pay 6.2% of Social Security), while Medicare applies to all $100,000. State and federal unemployment taxes of $1,300 and $650 are owed, respectively. Prepare the necessary journal entry for Seger to record the employer portion of these payroll taxes. If an amount box does not require an entry, leave it either blank.