Recording Payroll and Payroll Taxes The following data are taken from Fremont Wholesale Companys May payroll: Administrative salaries $42,000 Sales salaries 51,000 Custodial salaries 7,000 Total payroll $100,000 Salaries subject to 1.45 percent Medicare tax $100,000 Salaries subject to 6.2 percent Social Security tax 75,000 Salaries subject to federal unemployment taxes 14,000 Salaries subject to state unemployment taxes 21,000 Federal income taxes withheld from all salaries 17,800 Assume that the company is subject to a two percent state unemployment tax (due to a favorable experience rating) and a 0.6 percent federal unemployment tax. Required Record the following in general journal form on May 31: a. Accrual of the monthly payroll. b. Payment of the