Samantha Rodriguez had gross earnings for the pay period ending 10/15/20x1 of $4,885. Her total gross earnings as of 9/30/20X1 were $112,400. Social Security taxes are 6.2% on a maximum earnings of $132,900 per year. The Social Security tax due by her employer from her 10/15/20x1 paychecks is: Multiple Choice $1.271.00. $222.27 $170.25 $302.87 < Prev 12 of 39 Next Jackson Autos has one employee. As of March 30, their employee had already earned $6,260. For the pay period ending April 15, their employee earned an additional $2,090 of gross wages. Only the first $7,000 of annual earnings are subject to FUTA of 0.6% and SUTA of 5.4%. The journal entry to record the employer's unemployment payroll taxes for the period ending April 15, would be: Multiple Choice Account Name Payroll Taxes Expense Debit 84.36 Credit Federal Unemployment Tax Payable State Unemployment Tax Payable 44.40 39.96 Account Name Debit Credit Federal Unemployment Tax Payable. State Unemployment Tax Payable Payroll Taxes Expense 4.44 39.96 44.40 O Account Name Debit Credit Payroll Taxes Expense 44.40 Federal Unemployment Tax Payable. State Unemployment Tax Payable 4.44 39.96 O Account Name Payroll Taxes Expense Federal Unemployment Tax Payable State Unemployment Tax Payable Debit Credit 84.36 44.40 39.96 Account Name: Debit Credit Federal Unemployment Tax Payable 4.44 State Unemployment Tax Payable 39.96 Payroll Taxes Expense 44.40 Account Name Payroll Taxes Expense Federal Unemployment Tax Payable. State Unemployment Tax Payable Debit Credit 44.40 4.44 39.96 Account Name Debit Credit Payroll Taxes Expense 83.30 Federal Unemployment Tax Payable State Unemployment Tax Payable 10.40 72.90