Selected information from the payroll register of Wrays Drug Store for the week ended July 14, 20--, is shown below. The SUTA tax rate is 5.4%, and the FUTA tax rate is 0.6%, both on the first $7,000 of earnings. Social Security tax on the employer is 6.2% on the first $118,500 of earnings, and Medicare tax is 1.45% on gross earnings.

	Cumulative Pay Before	Current
Employee Name	Current Earnings	Weekly Earnings
Ackers, Alice	$6,460	$645
Conley, Dorothy	27,560	1,025
Davis, James	6,850	565
Lawrence, Kevin	52,850	2,875
Rawlings, Judy	16,350	985
Tanaka, Sumio	22,320	835
Vadillo, Raynette	116,660	3,540

Required:

1.	Calculate the total employer payroll taxes for these employees.
2.	Prepare the journal entry to record the employer payroll taxes as of July 14, 20--.