Problem 4(15%) The following payroll totals for the month of June were taken from the payroll register of Stein Corporation: sales salaries, $58,200; office salaries, $28,500, general salaries, $25,000; federal income tax withheld, $15,720; FICA taxes withheld, $8,529; medical insurance deductions, $3,290; life insurance deductions,$1,880; and salaries subject to unemployment taxes $78,000 INSTRUCTIONS: Prepare general journal entries to record the 1) accrual of the monthly payroll, 2) accrual of employer payroll taxes (assuming FICA tax taxes equal to the amounts for employees, a federal unemployment insurance tax of.8 percent, a a state unemployment tax of 5.4 percent)