Selected information from the payroll register of Barbara's Stables for the week ended September 28, 20--, is as follows: Social Security tax is 6.2% on the first $110,100 of earnings for each employee. Medicare tax is 1.45% of gross earnings, FUTA tax is 0.8%, and SUTA tax is 5.4% each on the first $7,000 of earnings.

Calculate the amount of taxable earnings for unemployment and Social Security taxes, and prepare the journal entry to record the employer's payroll taxes as of September 28, 20--.

cumulative current

pay before gross pay

current earnings

Carlosi, Peggy $ 84,240 $ 2,350

Sanchez, Carmela81,900 2,100

Delaney, Roger 109,800 3,320

Weitz, Alana 6,300 1,100

Dunhill, Craig 6,800 1,000

Bella, Stephen. 42,330 1,850