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2 A - EES - Normal 1 No Spac.. Heading 1 Heading 2 Title Paragraph Styles 4. Let's say the break-down of FICA taxes, FUTA, and SUTA taxes are as below. Please make journal entries for employer's payroll taxes. Medicare FUTA Tax SUTA Tax Total Social Security Tax $3,306.67 Tax $773.33 $250 $50 $4,380 Factory workers Salespersons Administrative Personnel Total 3,306.67 3,306.67 773.33 773.33 200 1 20 20 30 4,300 4,230 $9,920 $2,320 $570 $100 $12,910