Selected information from the payroll register of Ebeling's Dairy for the week ended July $7,20--,$ is shown below. The SUTA tax rate is $5\mathrm{.}4\%,$ and the FUTA tax rate is $0\mathrm{.}6\%,$ both on the first $$7,000$ of earnings. Social Security tax on the employer is $6\mathrm{.}2\%$ on the first $$118,500$ of earnings, and Medicare tax is $1\mathrm{.}45\%$ on gross earnings.

Taxable Earnings

Employee Name Cumulative Pay

Before Current

Earnings Current

Weekly Earnings

Unemployment

Compensation

Social

Security

Click, Katelyn $$6,620$ $$750$

Coombs, Michelle $6,310720$

Fauss, Erin $23,5201,170$

Lenihan, Marcus $6,930980$

McMahon, Drew $108,90011,690$

Newell, Marg $25,9301,080$

Stevens, Matt $28,5601,200$

Required:

$1.$ Calculate the total employer payroll taxes for these employees. Round all your calculations, including your answer, to the nearest cent.

$2.$ Prepare the journal entry to record the employer payroll taxes as of July $7,20--.$ Round your answers to the nearest cent. If an amount box does not require an entry, leave it blank.

$1.$ Calculate the total employer payroll taxes for these employees. Round all your calculations, including your answer, to the nearest cent.

$

$2.$ Prepare the journal entry to record the employer payroll taxes as of July $7,20--.$ Round your answers to the nearest cent. If an amount box does not require an entry, leave it blank.

ROW NUMBER DATE ACCOUNT TITLE DOC.

NO$.$ POST.

REF. DEBIT CREDITROW NUMBER

$120--$ July $7$

Payroll taxes expense

Social Security tax payable

Medicare tax payable

FUTA tax payable

SUTA tax payable