Sally makes $12 an hour. It is the first payroll period of the year and Sally works 80 hours. FICA taxes equal $73.44 for the employer and $73.44 for the employee. Federal Unemployment taxes equal $5.76 and state unemployment taxes equal $51.84, for the employer. Sallys federal withholding taxes equal $73 for this payroll. Please answer the following questions.

What is Sallys gross pay?

What are Sallys total deductions?

What is Sallys net pay?

What amount will the employer record as an expense?

What amount will the employer record as the total payroll tax liability for this payroll period?

What are the two journal entries the employer will have to make in its records?