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Bailey Dry Cleaners has six employees who were paid the following wages during 2007: The state allows the company a 1% unemployment compensation merit-rating reduction from the normal rate of 5.4%. The federal unemployment rate is 0.8%. The maximum unemployment wages per employee are $7,000 for both the state and the federal government. Income tax withholdings of 20% are applied to all employees. An 8% F.I.C.A. tax for both employees and employers is applied to the first $90,000 of each employee's wages. Required Calculate the amount of payroll taxes to be paid by Bailey. Prepare the journal entries to record the payment of payroll and the payroll tax expense