Recording Payroll and Payroll Taxes The following data are taken from Jefferson Distribution Company's March payroll: Administrative salaries $37,700 Sales salaries 71,500 Custodial salaries 10,400 Total payroll $119,600 Salaries subject to FICA tax (6.2 percent + 1.45 percent) $119,600 Salaries subject to federal unemployment taxes 88,400 Salaries subject to state unemployment taxes 98,800 Federal income taxes withheld from all salaries 24,180 Assume that the company is subject to a 5.4 percent state un