Please show me how to come up with the FUTA and SUTA calculations for the General Journal Entries.

The completed Payroll Register for the February and March biweekly pay periods is provided, assuming benefits went into effect as anticipated.

Required:

Using the payroll registers, complete the General Journal entries as follows:

February 4Journalize the employee pay.February 4Journalize the employer payroll tax for the February 4 pay period. Use 5.4 percent SUTA and 0.6 percent FUTA. No employees will exceed the FUTA or SUTA wage base. Run Date02/04/2023 Company Name:Prevosti Farms and Sugarhouse P/R end date02/04/2023Check Date:02/08/2023NameFiling StatusDependentsHourly Rate or Period WageNumber of Regular HoursNumber of Overtime HoursNumber of Holiday HoursCommissionsGross EarningSection 125401(k)Child CareFSAEducational AssistanceLife InsuranceLong-term CareTaxable Wages for Federal/State W/HTaxable Wages for FICAThomas MillenMJ3 <17; 1 Other$547.6923132 $547.69$155.00$16.43 $376.26$392.69Avery TowleSNone15.0000032 480.00100.0024.00 356.00380.00Charlie LongMJ2 <1715.00000321 502.50155.0010.05 337.45347.50Mary ShangrawS1 Other15.0000016 240.00100.007.20 132.80140.00Kristen LewisMJ2 <17; 1 Other501.5384632 501.54155.0020.06 326.48346.54Joe SchwartzMJ2 <17501.5384632 150.00651.54100.0032.58 518.96551.54Toni PrevostiMJ3 <17; 2 Other701.5384632 701.54155.0042.09 504.45546.54Student SuccessSNone532.3076932 532.31100.0010.65 421.66432.31Totals $150.00$4,157.12$1,020.00$163.06 $2,974.06$3,137.12NameGross EarningTaxable Wages for Federal/State W/HTaxable Wages for FICAFederal W/H TaxSocial Security TaxMedicare TaxState W/H TaxGarnishmentUnited WayGymTotal DeductionsNet PayCheck Number Thomas Millen$547.69$376.26$392.69 $24.35$5.69$12.60 $214.07$333.626628Avery Towle480.00356.00380.00 23.565.5111.93 165.00315.006629Charlie Long502.50337.45347.50 21.555.0411.30 202.94299.566630Mary Shangraw240.00132.80140.00 8.682.034.45 122.36117.646631Kristen Lewis501.54326.48346.54 21.495.0210.94 212.51289.036632Joe Schwartz651.54518.96551.54 34.208.0017.39 192.17459.376633Toni Prevosti701.54504.45546.54 33.897.9216.90 255.80445.746634Student Success532.31421.66432.31 26.806.2714.13 157.85374.466635Totals$4,157.12$2,974.06$3,137.12 $194.52$45.48$99.64 $1,522.70$2,634.42